The accounting for translating a foreign operation applies to which of the following? The accounting for an investment under the equity method that is a foreign operation, but not the consolidation of a subsidiary that is a foreign operation Neither the accounting for an investment under the equity method that is a foreign operation, nor the consolidation of a subsidiary that is a foreign operation The consolidation of a subsidiary that is a foreign operation, but not the accounting for an investment under the equity method that is a foreign operation Both the accounting for an investment under the equity method that is a foreign operation, and the consolidation of a subsidiary that is a foreign operation