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A gain resulting from translating foreign currency financial statements (local c

ID: 2432748 • Letter: A

Question

A gain resulting from translating foreign currency financial statements (local currency is functional currency) into U.S. dollars should be reported as:

a stockholders' equity adjustment from translation

a deferred item in the balance sheet

an extraordinary item in the income statement for the period in which the rates change

an ordinary item in the income statement

a.

a stockholders' equity adjustment from translation

b.

a deferred item in the balance sheet

c.

an extraordinary item in the income statement for the period in which the rates change

d.

an ordinary item in the income statement

Explanation / Answer

A gain resulting from translating foreign currency financial statements into U.S dollars is a component of Accumulated Other Comprehensive Income, recorded under Stockholders' Equity in the Consolidated Balance Sheet.

Therefore, the correct answer is -

a. a stockholders' equity adjustment from translation

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