微信扫一扫
实时资讯全掌握
| The economic effects of a change in foreign exchange rates on a relatively self-contained and integrated operation within a foreign country relate to the net investment by the reporting enterprise in that operation. Consequently, translation adjustments that arise from the consolidation of that operation A. Directly affect cash flows but should not be reflected in income. B. Directly affect cash flows and should be reflected in income. C. Do not directly affect cash flows and should not be reflected in income. D. Do not directly affect cash flows but should be reflected in income. |