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| When restating financial statements originally recorded in a foreign currency, A. Income taxes are ignored in calculating and disclosing the results of foreign currency translations. B. A component of annual net income, “Adjustment from Foreign Currency Translation,” should be presented in the notes to the financial statements or in a separate schedule. C. The aggregate transaction gain or loss included in net income should be disclosed in the financial statements or in the notes to the financial statements. D. The financial statements should be adjusted for a rate change that occurs after the financial statement date but prior to statement issuance. |