Under FASB 52, the temporal method requires that: A. translation gains and losses are included in the reported net income. B. translation gains and losses are only included in stockholder's equity. C. translation gains and losses should not be considered. D. none of these. QUESTION 13 A CFO should be least worried about A. transaction exposure. B. translation exposure. C. economic exposure. D. none of the options QUESTION 14 The most effective way to hedge translation exposure is: A. to buy forward contract. B. to buy call option contract. C. to use balance sheet hedge. D. to use regression method