1-The current rate method requires dividends to be translated at the exchange rate on the date paid. true or false

2- Translation adjustments under the current rate method are accumulated in a separate account that is reported in the balance sheet in the equity section. true or false

3- The temporal method accounts for gains and losses from foreign currency price level changes as remeasurement gains or losses, and reports them as comprehensive income. true or false

4- A company that uses hedging to avoid reporting remeasurement losses in net income may end up incurring unwanted foreign exchange gains or losses. true or false

5- in consolidating foreign subsidiaries, the excess of fair value over book value denominated in the foreign currency must also be translated into the parent's reporting currency at the current exchange rate. true or false