Under the Temporal Method,how Is an Exchange Gain Arising from the Long-Term

Multiple Choice

Under the temporal method,how is an exchange gain arising from the long-term debt of a foreign subsidiary,accounted for?

A) Deferred until the date of maturity
B) Recognized as a component of current income
C) As part of the cumulative translation adjustment
D) Deferred and amortized over the period to maturity