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If a Company Is a Multinational Company with Operations in Several

Question 139

Multiple Choice

If a company is a multinational company with operations in several different countries, one way to achieve comparability of historical-cost based ROIs for facilities in different countries is to


A) restate the results of operations using the cash basis method of accounting.
B) use ASPE/IFRS for all reporting and calculations.
C) restate the results of all operations in dollars.
D) identify the rate of inflation in the most inflationary division and restate the other divisions' results using that rate.
E) do nothing, the ROIs are comparable without adjustments.

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