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A US-Based Company That Is Exporting Car Components into Australia

question 62

Multiple Choice

A US-based company that is exporting car components into Australia is about to complete an export order and expects to receive payment of AUD 500 000 in three months' time.The spot exchange rate is USD/AUD 1.5380.In conducting an analysis of its foreign exchange risk exposure,the company considers the impact of the following exchange rate changes:
i.USD/AUD 1.5180
ii.USD/AUD 1.5280
iii.USD/AUD 1.5480
Which of the exchange rate scenarios represents foreign exchange risk to the company?


Definitions:

Generally Accepted Accounting Principles

A standard framework of guidelines for financial accounting that includes the details, complexities, and legalities of business and corporate accounting.

Audit

An evaluation, typically by an independent entity, to ensure that an organization's financial records and statements are accurate and in accordance with laws and regulations.

Financial Statements

Compiled documents that present an organization’s financial activity and condition, typically including the balance sheet, income statement, and statement of cash flows.

Independent Auditors

Professional auditors who are not employees of the company being audited and provide an unbiased opinion on the truth and fairness of a company's financial statements.

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