题目内容

In translating a foreign subsidiary's financial statements, the temporal method requires the average exchange rate for the current year for the subsidiary's assets and liabilities.

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A spot rate may be defined as the price a foreign currency can be purchased or sold today.

Subsequent to acquisition, changes in current fair values for assets and liabilities are recognized as a gain or loss.

When using the full equity method for equity investment of subsidiary, the direction of intra-entity sales affects investment balance of investor.

A VIE’s risks and rewards frequently are distributed according to other variable interests.

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