Which of the following primary principles of U.S. translation procedures in NOT true?

A) If the financial statements of the foreign subsidiary of a U.S. company are maintained in U.S. dollars, translation is not required.
B) If the financial statements of the foreign subsidiary are maintained in the local currency and the local currency is the functional currency, they are translated by the temporal method.
C) If the financial statements of the foreign subsidiary are maintained in the local currency and the U.S. dollar is the functional currency, they are remeasured by the temporal method.
D) All of the above are true.


Answer: B

Business

You might also like to view...

The chi-square test is performed by:

A) comparing a metric variable with a categorical variable B) comparing one frequency table with one cross-tabulation table C) comparing the difference among categories of more than three variables D) comparing observed frequencies with expected frequencies E) comparing the pie chart with the stacked bar chart

Business

Describe two methods for analyzing an organization’s strategy.

What will be an ideal response?

Business

If the use of credit varies among different geographic areas, credit-card customer analysis will accurately reflect a store's trading area

Indicate whether the statement is true or false

Business

Which of the following is a prime cost and a conversion cost?

A) manufacturing overhead B) direct materials C) direct labor D) selling expenses

Business