which of the following is NOT true about foreign sales$/$purchases and foreign direct investment

a$.$Companies that have foreign sales are exposed to foreign exchange risk

b$.$Companies that have foreign direct investment often need to convert financial statements from foreign to U$.$S$.$ GAAP, often face international income taxation; are exposed to international transfer pricing; and they are exposed to some additional international accounting issues such as performance evaluation, international auditing, and sustainability reports.

c$.$Companies that have foreign direct investments are exposed to foreign exchange risk

d$.$Companies that have foreign sales$/$purchases often need to convert financial statements from foreign to U$.$S$.$ GAAP, often face international income taxation; are exposed to international transfer pricing; and they are exposed to some additional international accounting issues such as performance evaluation, international auditing, and sustainability reports.