The CPA Canada Handbook recommends when a foreign operation is designated as integrated:

Question

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When a foreign operation is designated as integrated, its transactions should be captured as if they had been performed by the parent company. This is because the integrated foreign operation is considered to be an extension of the parent company and its activities are closely linked to the activities of the parent company. This approach provides a more accurate representation of the financial position and performance of the parent company as a whole. Options A, B, and C are not relevant to the designation of a foreign operation as integrated.

The CPA Canada Handbook Recommends When a Foreign Operation Is