Which of the following statements is correct?

a. Retained earnings are translated at the average exchange rate for the year.
b. Capital stock of a foreign subsidiary is translated at the historical rate, that is, the rate prevailing on the date the subsidiary was acquired.
c. Dividends are translated at the average exchange rate for the year.
d. Assets and liabilities are translated at the historical rate prevailing when the subsidiary was acquired.


B

Business

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Business