IFRS conversion of an international subsidiary's accounts to the parent's presentation currency is the same as U.S. GAAP for non-hyperinflationary functional currencies,

a. with the exception that remeasurement gains and losses are reported in OCI.

b. with the exception that translation gains and losses are reported in income.

c. with the exception that translation is the only option; remeasurement is not allowed.

d. with no differences.