Accounting Exposure Is

Accounting exposure is:

A) The exposure to exchange gains and losses resulting from translating U.S.-dollar-denominated financial statements into foreign denominations.
B) The exposure to exchange gains and losses resulting from translating foreign-currency-denominated financial statements into U.S. dollars.
C) The exposure to cash flow changes resulting from dealings in foreign-denominated transactions and commitments.
D) A result of the need to use more U.S. dollars to settle a foreign-currency-denominated debt.