4. Why does FASB ASC 830 allow for the use of average exchange rates in the translation of the income statement under the current rate approach and the remeasurement of revenues and expenses (other than those relating to assets remeasured at historical exchange rates) in the remeasurement process? (Hint: See FASB ASC 830-10-55-10.)

this is the answer I found (please rewritethis in yourown words so that it's easier to understand): "FASB ASC 830-10-55-10 provides the following explanation: "Literal application of the standards in this Subtopic might require a degree of detail in record keeping and computations that could be burdensome as well as unnecessary to produce reasonable approximations of the results. Accordingly, it is acceptable to use averages or other methods of approximation.""