Danny2024-08-18 07:42:09

第一题有问题啊，Karena Li is the head of finance of Hera S.p.A., a multinational high fashion group based in Milan, Italy. Hera owns subsidiaries around the world. Its functional and presentation currency is the euro and it reports under IFRS. On 1 January of the most recent year, Hera established a wholly owned subsidiary, Giselle Co. (Giselle), in the US. Giselle has fixed assets of USD 10 million when established. Giselle's presentation currency is the US dollar. It reports under US GAAP, and is accounted on Hera's consolidated financial statements using the temporal method.说明母公司是euro，然后local是USA，题目又说presentation currency is the USD，所以不应该用current rate method吗？为啥题目说用temporal method?