The Translation Adjustment from Translating a Foreign Subsidiary's Financial Statements

The translation adjustment from translating a foreign subsidiary's financial statements should be shown as

A) an asset or liability (depending on the balance) in the consolidated balance sheet.
B) a revenue or expense (depending on the balance) in the consolidated income statement.
C) a component of stockholders' equity in the consolidated balance sheet.
D) a component of cash flows from financing activities in the consolidated statement of cash flows.
E) an element of the notes which accompany the consolidated financial statements.