In accordance with International Financial Reporting Standards (IFRS), which translation combination would be appropriate for a foreign

Question:

In accordance with International Financial Reporting Standards (IFRS), which translation combination would be appropriate for a foreign operation whose functional currency is the currency of the host country (foreign currency)?

Treatment of Translation Method Adjustment Separate component of stockholders' Temporal equity а. Gain or loss in b. Temporal income statement Separate component of stockholders' equity Current С. rate Current Gain or loss in d. rate income statement