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) Translating monetary items at the rate of exchange current on the transaction date.
B) Translating non-monetary assets at the average exchange rate since the date of purchase of the asset.
C) Translating transfers of post-acquisition equity items within the equity category at the rate of exchange current at the date the original equity item was first included in equity.
D) Translating revenues and expenses at the average rate of exchange applied to equity items.
E) All of the given answers.