Under the translation method required by IAS 21,the approach to translating a foreign operation's financial statements includes:
A)translating monetary items at the closing rate of exchange .
B)translating non-monetary assets at the average exchange rate since the date of purchase of the asset.
C)translating transfers of post-acquisition equity items within the equity category at the rate of exchange current at the date the original equity item was first included in equity.
D)translating revenues and expenses at the average rate of exchange applied to equity items.

Question

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The Answer of Under the translation method required by IAS 21,the approach to translating a foreign operation's financial statements includes:
A)translating monetary items at the closing rate of exchange .
B)translating non-monetary assets at the average exchange rate since the date of purchase of the asset.
C)translating transfers of post-acquisition equity items within the equity category at the rate of exchange current at the date the original equity item was first included in equity.
D)translating revenues and expenses at the average rate of exchange applied to equity items.

Under the Translation Method Required by IAS 21,the Approach to Translating