fqement | AGerman subsiay of US parent reports Rs acauntsin euros ts funcional currency, homer the Swadah kona YOU are response for hanging romps —thesubatianfseaunt elUS dolar preptaton for onccabon Which ataran crue roparing the procedurs? Frurawnon © Remeasurethesubskan’s eur atcounts eto rons and then walt the roa cout int US. ls © Tana the subsicars eu account eana and then rereasurethe ona acaurs RO US. Aas. > Remeaswe the subsiarys eur accounts Wo US. dla. > Wanda the subsea’ euro accounts nto US lars qwren2 | Acthe end of 207, an tan subsiay ofS parent reports €1.200000%n equipment purchased when the exchange ate was S12, and €2900000 9 revenpee | eqpmentpurchesed when the exhange ae was $1.6. 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The ssa turonlcurency i= pancrevnas te Singapore ola 2017.2 US doll hs sergianod gant De Singapore aot Men cong einaing ers 2nd (0 > Consoadae e Sen © mere witbe a credo Chin eoninscon anda det 9 OC ennacan © seevil bea dete OO einen Randa rest t2 00 nator 0) © thei be dee o OCtn bot tinintons en (O- © tree ibe cer t9OLlin bo timintins (end O- ‘eumten® AUS. paren acquired a othe stock oft Brn sutssary ste began of 2013, when Oe eacange ate wast TOE The cquston pie exceeded pean ‘he sustdarys Dok vale, ands exces was sutbutd eagles wa «fe ofS yss, valued at 85000 ard good The subsGatys uncon! vecrenas MIEN be pound in 206 te subpar repos net ome of ESE0,00 ee pose sider Goleman £1500 The begeeing ere Srangienangenverfor ares) Sons 35 ezpei} enema seapeefor 018251, Ine J sarneusersne guy menoa Sean \yFarcesien for isinvezment on Roun Boks. The US parents 2075 qutyin et eeme er SUIS © ses2s0. © s204750. © sasns00 ‘usnen9 | AUK porertrasa wroty omnes usin Nexco, whose unene cUency she Menan peso. The subsasanrepors part ans equpmen ot ccice | 5000000 pesos ate endo 207. Te Menon economis determined tobe hypetlonary 3 begening ot 2017. The pees Worn 02a Te end venue | 12017 The pata equipment wes eauied wet tgerat wes. Thegene's pele inden oN oe om 00 300 during he ‘ete subir peas Partha equlpment The wants pln anaequpmenefawng Sand Ws GAME 2 (© -e3s0000 unser i#5 a6 £359.00 ureer US. GAAP (© 509000 uncer 85 an £950 00 uncer US. GAAP © £250000 uncer ana £5900 under US. GAAP © «sono unsere ane £9000 Unser USGA? oveton 10 sconeraan tan ntenatenlubnciany scraute tothe parents paserttion rang) tte sab ae US. 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Nea cmputaen fhe ETE OF ERIN LE CMENEES On ANDonocround answers. rer al dec places, Wen appropraE USE negE¥e Sgs wR yoUr answers When nese Tt orton na ss : coecarg oie acinar ston ‘ eee) Genansnedionetem imran” 0D Peomenemercurarcopascgacer 2000 penitent sce (e009 Set tngeeen nent sea pevereetngsomet \se009 compose taningscee 7000 cannes ae 1.2077 zeaeters ater wos Sincnsaetergsaminecness Eainren ctor ite Owassocin 13 Ffeneeo “he oon eam relate t the Birge Company’ South tran subi which mami recor n the Spm Aen anf OE UTE 2 Unegtte DuPont Anaya compute ana szamvgat the ubesn/s urn an arent Aetna ze anna ase sneer crear ‘oune percencages to ore deems piace For example 95.9% Sameera k * Stoemton) hb b s Explain whether the exchange ete (has ben nceasing of decressng ap ow thet hangemigh effect heuefunes ofthese ration Ses that remensurespersing nome does nance the encore gn ) The dec exnange rate appear to betting meaning hax he dl svergienng rate rand is weakening. Te decining exchange ee causes te DuPont anaes rates ob dove by he charging exchargerate perfomance measure inthe healcurenn ransaon does «ach eer ot preserang eto cureny resus en rEMEBSIEMEN. “hesirect exchenge ete appears tobe ing, rearing the dlr seergheringars te rerdis weekning The eng mchengerateceunes the Duron anoys raosto beater byte ogg exer ge rate perormance MEAsUES MEMEO CUTER. ENSBEON BOes 8 MUENDETET CO oF eservng te ca currency esas tan reeasuremene “hesirect exchenge ate appears tobe fang earn ha the dolar vsteing asthe andi atenginesing. 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The ubsidays functional cence Mean peso, and usin to US oles soppropcete,Tbesusecry wes eure for $18,000, The belarce beet ofthe autedery onthe def equston or fll ea einy cect at Date tion cond ‘morc “Theft aubsisary’nvetoris te #5900008 an he vues ofthe subir noncuren aps aeFI}009000 A ther mounts _re repos at approxmste vale The exchange rae ache Je ef acqUSTEN 5 $0 1Ope50 Presence shed shang te callaton of goodilfr the austen, US. dlr, andthe enrie necezery' convldatethe balance she of Fare and fe aut athe de of cqason [Enteral your anawers below in thousands, For exami §1000000 i $000 Use negate sigs with your anes ben pore, cate gpa tee) pian . 4 seinen a a‘uesen 15 __consoiatingan ncernations!subsisay, Year of Acgustoon Necrine On fatrury 2016 Pattwey nc, US. compen erie lf theautstaning share Superber Supermarkets an Astra hin, for ABNED mkon omsowet2e9 N25 Serban assets lies were reported acu sppron™atrg Mr eh SUE Fad Pree. unrecorded EINER aes ear. ‘Sraigcine)vaied 4820 lion Superbarstuncconal carne the Ausvaan dol (A) Pathway use he compe eQuty medod word he JF Percoion uerenetinSupertars an i om Sook. re Jonuey 3, 2017 taltaancer athe two compeies er on (emacs) a conserva sis Asse vei acon esso0) cesetaos sce poo) ednetearnge inary! 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