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A is corrent because ASC Topic 830 specifies that when the functional currency is the foreign currency, exchange rates for expenses should be those in effect at the time transactions are recorded during the current period. However, the statement also says that weighted-average rates can be used for items occurring numerous times during the accounting period. Such weighted-average rates may also be used for accounting allocations such as depreciation.
B is incorrect because, although the weighted-average exchange rate can be used, it has to be for the period in which the expense is recognized.
C is incorrect because ASC Topic 830 states that when the functional currency is the foreign currency, the use of current rates is required.
D is incorrect because when the functional currency is the foreign currency, ASC Topic 830 requires the use of current rates.