Translating from the Functional Currency to the Presentation Currency Involves

Multiple Choice

Translating from the functional currency to the presentation currency involves which of the following procedures?

A) Recognise exchange differences in other comprehensive income.
B) Translate the income and expenses at the exchange rates at the dates of the transactions.
C) Translate the assets and liabilities at the closing rate at the date of the statement of financial position.
D) All of the above.