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Under Which of the Following Scenarios Would Foreign Currency Translation

Question 1

Multiple Choice

Under which of the following scenarios would Foreign Currency translation of an Associate NOT be required?


A) The Associate is located in a different country.
B) The Associate prepares its financial statements in a foreign currency.
C) The investing Company has borrowings denominated in a Foreign Currency.
D) The Associate prepares its financial statements using the same currency as the Investing Company.

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