Which of the following is not a true statement regarding SFAS No. 8?

a. SFAS was faithful to the historical cost accounting model, but from an economic viewpoint, it produced illogical results.
b. SFAS No. 8 required the temporal method of translation.
c. In empirical studies made of the economic impact of SFAS No. 8 on American multinational enterprises, only foreign exchange risk and management policies regarding hedging of foreign currency exposures were found to have any possible impact.
d. SFAS No. 8 was consistent with the foreign currency orientation.


ANSWER: D

Business

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