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D is corrent. Foreign currency transactions are transactions that are denominated in a currency other than an entity’s functional currency. Per ASC Topic 830, the increase (decrease) in expected functional currency cash flows is a foreign currency transaction gain (loss) that should be included in determining net income for the period in which the exchange rate changes. The gain (loss) is then shown on the income statement as other income (loss) in determining income from continuing operations.
A is incorrect because the loss is not considered both unusual and infrequent in nature and is therefore not an extraordinary item.
B is incorrect because the loss would not be a balance sheet component.
B is incorrect because the loss would not be a balance sheet component.