_____ Which of the Following Items Is a Factor in Determining

Multiple Choice

_____ Which of the following items is a factor in determining the functional currency of a foreign unit?

A) The policy regarding the reinvestment of earnings versus repatriation of earnings to the United States.
B) The form of the foreign operation (subsidiary versus branch or division) .
C) The volume of intracompany or intercompany transactions.
D) Whether dividends declared by the foreign unit are denominated in the foreign currency or U.S. dollars.
E) None of the above.