At the End of Subsequent Reporting Periods,paragraph 23 Requires That

At the end of subsequent reporting periods,paragraph 23 requires that non-monetary items:

A) non-monetary items that are measured in terms of historical cost in a foreign currency shall be translated using the exchange rate at the date of the transaction
B) non-monetary items that are measured at fair value in a foreign currency shall be translated using the exchange rates at the date when the fair value was determined
C) both A and B
D) none of the above