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Answer (A) is correct . When remeasurement is necessary, the temporal method is applied. The essence of the temporal method is to make the financial statement items look as if the underlying transactions had been recorded in the functional currency to begin with. Balance sheet items carried at their future values, such as held-to-maturity investments in bonds, are remeasured using the current rate on the reporting date.

Answer (B) is incorrect because Property, plant, and equipment is remeasured at the historical rate.
Answer (C) is incorrect because Intangible assets are remeasured at the historical rate.
Answer (D) is incorrect because Revenues, expenses, gains, and losses are remeasured using historical rates.