QUESTION 2 Select a New Zealand company listed on the NZX (New Zealand Stock Exchange) or ASX (Australian Stock Exchange) with foreign operations. Find the latest financial statements and identify the accounting policy note relating to the translation of foreign operations. Answer the following questions: (a) Identify the name of the company. (b) Identify the presentation currency and functional currency of the company. (c) Explain what information contained within the financial statements indicates that the company has foreign operations. (d) From the information in the financial statements explain whether the financial statements of the foreign subsidiaries have been translated using paragraph 23 or paragraph 39 of NZ IAS21 and the reason(s) why you have made that decision