The Requirements for AASB 121 (Para 39)include Which of the Following

Multiple Choice

The requirements for AASB 121 (para 39) include which of the following:

A) assets and liabilities for each statement of financial position presented (i.e. including comparatives) shall be translated at the closing rate at the date of that statement of financial position
B) income and expenses for each statement presenting profit or loss and other comprehensive income (i.e. including comparatives) shall be translated at exchange rates at the dates of the transactions
C) all resulting exchange differences shall be recognised in other comprehensive income
D) all of the above