Advanced Accounting 12th Edition by Joe Ben Hoyle,Thomas Schaefer , Timothy Doupnik

تمرين 33

Gains from remeasuring a foreign subsidiary's financial statements from thelocal currency,which is not the functional currency, into the parent's currency should be reported as a(n)
a. Deferred foreign exchange gain.
b. Translation adjustment in Other Comprehensive Income.
c. Extraordinary item, net of income taxes.
d. Part of continuing operations.