B is corrent because the cash flow statement may be translated at the rates in effect at the time the transaction occurred (historical exchange rates) or at weighted-average exchange rates if not substantially different.
A is incorrect because the cash flow statement may be translated at the rates in effect at the time the transaction occurred (historical exchange rates) or at weighted-average exchange rates if not substantially different.
A is incorrect because the cash flow statement may be translated at the rates in effect at the time the transaction occurred (historical exchange rates) or at weighted-average exchange rates if not substantially different.
D is incorrect because cash flow items may not be translated using current exchange rates.
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