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Question
Foreign currency gains or losses arising from the translation are recorded in [...]
Answer
a “cumulative translation adjustment” account and reported as a component of shareholders’ equity on the balance sheet.

Question
Foreign currency gains or losses arising from the translation are recorded in [...]
Answer
?

Question
Foreign currency gains or losses arising from the translation are recorded in [...]
Answer
a “cumulative translation adjustment” account and reported as a component of shareholders’ equity on the balance sheet.
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Foreign currency gains or losses arising from the translation are recorded in a “cumulative translation adjustment” account and reported as a component of shareholders’ equity on the balance sheet.

Original toplevel document (pdf)

owner: VPLAN - (no access) - 2017-27320 988 regs.pdf, p9

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