📏CPA EXAM PREP

Consolidations and Foreign Currency

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Question

Why do highly inflationary economies require remeasurement?

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Answer

They are treated as if functional currency equals reporting currency.

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Question

Where does the remeasurement gain or loss go?

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Answer

To net income.

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Question

How does the temporal method treat monetary assets and liabilities?

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Answer

At the current exchange rate.

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Question

How are nonmonetary items treated under the temporal method?

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Answer

At historical rates.

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