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If the ruble was depreciating, Evert would report a higher gross profit margin under the current rate method. Under both the temporal and current rate methods, revenues are translated at an average rate, while COGS are translated at a historical rate under the temporal method and an average rate under the current rate method. A depreciating currency means that COGS would be higher under the temporal method, resulting in a lower gross profit margin. The other statements are true – an appreciating foreign currency tends to have the largest impact on the parent company’s financials and the statement of cash flows should theoretically be the same under both methods but flow effects from changing rates will have an impact on reporting currency methods