10. Foreign currency translation adjustments arising from translation of the financial statements of a foreign subsidiary are...

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10. Foreign currency translation adjustments arising from translation of the financial statements of a foreign subsidiary are currently reported in:

a. Stockholders’ equity of the foreign subsidiary.

b. Revenue or expenses of the foreign subsidiary.

c. Consolidated net income of the parent company and the foreign subsidiary.

d. Paid-in capital of the parent company.

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