_____ Under the Temporal Method of Translation, How Is the Effect

Multiple Choice

_____ Under the temporal method of translation, how is the effect of an exchange rate change reported?

A) As a deferred gain or loss in the balance sheet.
B) Currently in the income statement.
C) As a direct adjustment to equity.
D) In the "Other Nonowner Changes in Net Assets" section of the statement of comprehensive income.
E) As an extraordinary item.