What are acceptable methods of translation of foreign currency financial statements under US GAAP and IFRS?

State the treatment of translation adjustment in consolidation of financial statements when Temporal Method is employed?

State how, under US GAAP, receivables and payables from international trade that are denominated in foreign currencies are recorded.

Enumerate the exchange rates that must be used for translating foreign currency financial statements under US GAAP and IFRS using Current Rate Method and Temporal Method.