1.What non-GAAP disclosures do companies typically incorporate to help investors understand currency exposures?

A) Sensitivity table

B) Cumulative Translation Amount

C) Reconciliation of transaction gains/losses

2.Which translation method will result in more cash for the consolidated parent entity?

A) Temporal Method

B) Current Rate Method

C) Both are the same

3.How many foreign subsidiaries can be consolidated on to a single U.S. GAAP financial presentation?

A) 1

B)180

C)6

4.When it comes time to decide how currencies are defined for translation of a foreign subsidiary, which designation is subject to judgment?

A) Presentation currency

B) Functional currency

C) Local currency