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exchange rate下retained earnings如何計算？

老師您好,，

請問合并日子公司資產(chǎn)負債表里的retained earnings這項應該用哪個exchange rate轉(zhuǎn)換呢,？

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Conso of foreign operation 2021-08-11 16:00:16

問題來源：

Study Guide

1. Consolidation of foreign operation

2. Case

1. Consolidation of foreign operation

The functional currency used by a subsidiary to prepare its own individual accounting records and financial statements may differ from the presentation currency used for the group financial statements. Therefore prior to adding together the assets, liabilities, incomes and expenses of the parent and subsidiary, the financial statements of an overseas subsidiary must be translated.

1.1 Statement of Financial Position

Total exchange gain or loss recognised in OCI (translation reserve) would be β₁and β₂

處理原則：

(1) Assets and liabilities are translated at the closing rate. Goodwill should be treated like other assets of the subsidiary and therefore translated at the closing rate.

(2) Share capital and other reserve balance at acquisition date should be translated at the historical rate at the date of acquisition. At each year end, net asset of subsidiary should be retranslated at the closing rate of exchange.

(3) Incomes, expenses and other comprehensive income, which will increase or decrease the net asset of a subsidiary, are translated at an average rate for the year.

Thus, any resulted exchange differences are included within equity.

(4) On the disposal of a foreign subsidiary, the parent’s share of the cumulative exchange difference recognised as OCE should be realised and recycled as part of the profit or loss on disposal. (β1 & β2)