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D is corrent. Translation adjustments resulting from the translation of foreign currency statements should be reported separately as components of other comprehensive income, accumulated other comprehensive income, and stockholders’  equity. Additionally, gains and losses on certain foreign currency transactions should also be reported similarly. Those gains and losses which should be excluded from net income and instead reported as components of other comprehensive income and of accumulated other comprehensive income in stockholders’  equity include foreign currency transactions designated as economic hedges of a net investment in a foreign entity. Thus, both the translation loss and the exchange gain are to be reported as other comprehensive income and accumulated other comprehensive income in the stockholders’  equity section of the balance sheet. Because the translation loss on the investment exceeds the exchange gain on the borrowing, the translation loss less the exchange gain is the amount to be reported as separate components of other comprehensive income and accumulated other comprehensive income equity in the consolidated financial statements.
A is incorrect. Translation adjustments resulting from the translation of foreign currency statements should be reported separately as components of other comprehensive income, accumulated other comprehensive income, and stockholders’  equity. Additionally, gains and losses on certain foreign currency transactions should also be reported similarly. Those gains and losses which should be excluded from net income and instead reported as components of other comprehensive income and of accumulated other comprehensive income in stockholders’  equity include foreign currency transactions designated as economic hedges of a net investment in a foreign entity. Thus, both the translation loss and the exchange gain are to be reported as other comprehensive income and accumulated other comprehensive income in the stockholders’ equity section of the balance sheet. Because the translation loss on the investment exceeds the exchange gain on the borrowing, the translation loss less the exchange gain is the amount to be reported as separate components of other comprehensive income and accumulated other comprehensive income equity in the consolidated financial statements.
B is incorrect. Translation adjustments resulting from the translation of foreign currency statements should be reported separately as components of other comprehensive income, accumulated other comprehensive income, and stockholders’ equity. Additionally, gains and losses on certain foreign currency transactions should also be reported similarly. Those gains and losses which should be excluded from net income and instead reported as components of other comprehensive income and of accumulated other comprehensive income in stockholders’  equity include foreign currency transactions designated as economic hedges of a net investment in a foreign entity. Thus, both the translation loss and the exchange gain are to be reported as other comprehensive income and accumulated other comprehensive income in the stockholders’  equity section of the balance sheet. Because the translation loss on the investment exceeds the exchange gain on the borrowing, the translation loss less the exchange gain is the amount to be reported as separate components of other comprehensive income and accumulated other comprehensive income equity in the consolidated financial statements.
B is incorrect. Translation adjustments resulting from the translation of foreign currency statements should be reported separately as components of other comprehensive income, accumulated other comprehensive income, and stockholders’ equity. Additionally, gains and losses on certain foreign currency transactions should also be reported similarly. Those gains and losses which should be excluded from net income and instead reported as components of other comprehensive income and of accumulated other comprehensive income in stockholders’  equity include foreign currency transactions designated as economic hedges of a net investment in a foreign entity. Thus, both the translation loss and the exchange gain are to be reported as other comprehensive income and accumulated other comprehensive income in the stockholders’  equity section of the balance sheet. Because the translation loss on the investment exceeds the exchange gain on the borrowing, the translation loss less the exchange gain is the amount to be reported as separate components of other comprehensive income and accumulated other comprehensive income equity in the consolidated financial statements.