Which statement is false?

FASB believes it is best to recognize currency unrealized gains and losses in the period they actually occur.

FASB requires the two$-$transaction approach in SFAS No$.52.$

There is general agreement that a currency transaction should be recorded at the spot exchange rate at the transaction date.

If the euro strengthens relative to the U$.$S$.$ dollar since the invoice date, then the U$.$S$.$ company $($seller$)$ will receive less dollars from the buyer.

All of the above are true.