Where is the remeasurement gain or loss reported in the parent company's financial statements? Select one: O a. Income/loss in the income statement b. Cumulative translation adjustment as a deferred asset on the balance sheet c. Cumulative translation adjustment as a deferred liability on the balance sheet d. Other comprehensive income on the balance sheet e. As a component of retained earnings on the retained earnings statement Which of the following approaches is used in the United States in accounting for foreign currency transactions? Select one: a. Robust transaction perspective b. One-transaction perspective c. Two-transaction perspective d. Three-transaction perspective e. Dominate currency perspective