Under the Translation Method Required by AASB 121,the Approach to Translating

Multiple Choice

Under the translation method required by AASB 121,the approach to translating a foreign operation's accounts includes:

A) Non-monetary items included in the statement of financial position are translated at the rate current at reporting date.
B) Equity at the date of investment is translated at the rate for the when the investment was acquired.
C) Revenue and expense items are translated at the exchange rates current at the applicable transaction dates statement of financial position.
D) all of the given answers.