Which of the Statement Below Is FALSE

Which of the statement below is FALSE?

A) With an unexpected increase in exchange rates, the future cash flow of overseas operations can be less than anticipated, and thus the value of the business falls.
B) A company has one more added risk exposure when dealing with foreign operations even if forward rates can be used to hedge a falling profit margin caused by unfavorable changes in exchange rates,
C) Not all products and costs inflate at the same rate as the overall inflation rate of a country.
D) Translation principles in many countries require the use of current exchange rates for certain equity, fixed asset, and inventory accounts, but historical exchange rates for current assets, current liabilities, and income accounts.