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An IFRS Company in the U

Question 77

Multiple Choice

An IFRS company in the U.K. hedges its forecasted purchase of equipment from a German supplier, using a forward contract to lock in the cost of the euros, in pounds, needed to pay for the equipment. The company incurs a gain on the forward. Which statement below is true?


A) The company's equipment balance on its balance sheet will be higher than if the company had used U.S. GAAP.
B) Equipment depreciation expense each year will be higher than if the company had used U.S. GAAP.
C) The company's equipment balance on its balance sheet will be lower than if the company had used U.S. GAAP.
D) Equipment depreciation expense each year will be lower than if the company had used U.S. GAAP.

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