The balancing figure that brings the dollar amount of the total liabilities and stockholders' equity of the foreign subsidiary into agreement with the dollar amount of its total assets is the:

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The balancing figure that brings the dollar amount of the total liabilities and stockholders' equity of the foreign subsidiary into agreement with the dollar amount of its total assets is called the foreign-currency translation adjustment. This adjustment is made in the consolidated financial statements to eliminate the effects of translating foreign currency financial statements into the reporting currency. It represents the net impact of exchange rate changes on the translation of the subsidiary's financial statements.

The Balancing Figure That Brings the Dollar Amount of the Total