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e shuld not be netted against the hedge gain. The translation t should be reported as OCI and the hedge gain should be reported on

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e shuld not be netted against the hedge gain. The translation t should be reported as OCI and the hedge gain should be reported on its incom statement. he cumulative currency translation adjustment is a. Reported separately in the Stockholders' Equity section of the balance sheet. b. Included within the Retained Earnings figure in the Stockholders' Equity section of the balance sheet. Reported separately in the Net Income section of the Comprehensive Income Statement. Reported separately as Other Comprehensive Income c. d. The annual currency translation adjustment is Reported separately in the Stockholders' Equity section of the balance sheet. Included within the Retained Earnings figure in the Stockholders' Equity section of the balance sheet Reported separately in the Net Income section of the Comprehensive Income Statement Reported as Other Comprehensive Income a. b. c. d. The change in the cumulative currency translation adjustment is a. Reported separately in the Stockholders' Equity section of the balance sheet. b. Included within the Retained Earnings figure in the Stockholders' Equity section of the balance sheet Reported separately in the Net Income section of the Comprehensive Income Statement Reported as Other Comprehensive Income d. Refer to the handout reporting SunTime Company's financial statements for Year2 Had t SwissFranc not annreciated cin

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