In Practice, the Most Widely Used Method of Translating Balance

In practice, the most widely used method of translating balance sheet items to the domestic currency values is based on:

A) the exchange rate at the end of the accounting period for all balance sheet items
B) the closing rate for the current balance sheet items and the historical rate for non-current items
C) the closing rate for monetary items and the historic rate for non-monetary items
D) the closing rate for balance sheet items stated at market value and the historic rate for items stated at cost