When the current rate method is used, any exchange rate change adjustment to a parent's Dividend Receivable from its foreign subsidiary is reported currently in earnings.

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When the current rate method is used, any exchange rate change adjustment to a parent's Dividend Receivable from its foreign subsidiary is reported currently in earnings. This is because the current rate method translates all assets and liabilities at the current exchange rate at the end of each period, and any resulting exchange rate gains or losses are recognized in the current period's income statement.

When the Current Rate Method Is Used, Any Exchange Rate