9 Under FASB ASC 830, Foreign Currency Matters, when the temporal method is used, how are translation adjustments treated in the consolidated financial statements? 10 Under FASB ASC 830, Foreign Currency Matters, when the current rate method is used, how are translation adjustments treated in the consolidated financial statements 11 Under U.S. GAAP, what method of translating foreign currency financial statements must be used for subsidiaries in highly inflationary economies