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Ukraine Is Designated as a Highly Inflationary Country

Question 75

Multiple Choice

Ukraine is designated as a highly inflationary country. A Ukrainian subsidiary of a German company owns land that it bought for 40,000 hryvnia (?) , when the €/? rate was €0.15, and the price level index was 100. It is now the end of the current year. In which situation below will IFRS and U.S. GAAP report the same end-of-year amount for the land, in euros?


A) The end of year exchange rate is €0.02, and the end of year price level index is 800.
B) The average exchange rate for the year is €0.02, and the average price level index is 800.
C) The end of year exchange rate is €0.025, and the end of year price level index is 600.
D) The average exchange rate for the year is €0.025, and the average price level index is 600.

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