When would a multinational firm, if ever, realize and recognize the cumulative translation losses recorded over time

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When would a multinational firm, if ever, realize and recognize the cumulative translation losses recorded over time associated with a subsidiary?
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Related Book For  answer-question

Multinational Business Finance

ISBN: 978-0133879872

14th edition

Authors: David K. Eiteman, Arthur I. Stonehill, Michael H. Moffett

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