_____ for Importing and Exporting Transactions, Recognizing in the Income

_____ For importing and exporting transactions, recognizing in the income statement FX transaction gains or losses resulting from adjustments made at intervening financial reporting dates is not

A) A disregarding of the realized versus unrealized concept.
B) Essentially current-value accounting.
C) Consistent with the one-transaction perspective.
D) Allowed unless there is an offsetting loss or gain from a related hedging transaction.
E) None of the above.