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B is corrent because under IFRS reporting, if the functional currency is not the same as the presentation currency, gains or losses are charged to other comprehensive income, not deferred to future periods.
A is incorrect because under IFRS reporting, if the functional currency is the same as the presentation currency, gains or losses are reported in profit and loss for the period.
C is incorrect because under IFRS reporting, nonmonetary items measured at historical cost are translated at the historical exchange rate.
D is incorrect because under IFRS reporting, monetary items are translated at the year-end spot rate.