Currency translation calculations typically work as follows: 2 BPC440

Currency translation calculations typically work as follows: 2 BPC440
A . The change is bought over at the average rate plus the difference between the END and AVG rate L’ multiplied by the L
C . Translation differences can be written to separate flow members.
D . Opening balance is bought in at the END rate plus the change in the END rates multiplied by the ‘―’ closing LC value.
E . The closing balance is valued at the LC times the END rate.
F . Translation differences are also written to the journal document DS

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Answer: B,D