For Accounting Purposes,the Translation Gains and Losses That Affect a Firm's

For accounting purposes,the translation gains and losses that affect a firm's balance sheet are

A) recorded as an intangible asset.
B) treated as either current income or a current expense as they are incurred.
C) treated as an unsecured debt of the firm.
D) recorded as stockholders' equity.
E) recorded as a deferred liability.