Question #83
Reading: Reading 10 Multinational Operations
PDF File: Reading 10 Multinational Operations.pdf
Page: 46
Status: Unattempted
Part of Context Group: Q82-83
Shared Context
Question
The value of all financing debt (notes payable, current portion of long-term debt, and long- term debt) on December 31, 20X6, reported in USD is:
Answer Choices:
A. $225,000,000
B. $171,000,000
C. $202,500,000
Explanation
Because the operations are independent from the parent, the current rate method will be
used. All debt should be accounted for at the current rate. The value is 0.50 × 450,000,000
= $225,000,000.