Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?

A) income and expenses for each statement of comprehensive income presented must be translated at exchange rates at the dates of the transactions
B) assets and liabilities for each statement of financial position presented must be translated at the closing rate at the date of that statement of financial position
C) exchange differences resulting from translating assets,liabilities,income and expenses must be recognised in other comprehensive income
D) exchange differences resulting from translating assets,liabilities,income and expenses must be recognised directly in equity