Question #81
Reading: Reading 10 Multinational Operations
PDF File: Reading 10 Multinational Operations.pdf
Page: 46
Status: Unattempted
Part of Context Group: Q81-83
First in Group
Shared Context
Question
The value of December 31, 20X6, gross property, plant, and equipment reported in USD is:
Answer Choices:
A. $313,000,000
B. $400,000,000
C. $304,000,000
Explanation
Because the operations are independent from the parent, the current rate method will be
used. Fixed assets should be accounted for at the current rate. The value is 0.5 ×
800,000,000 = $400,000,000.