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A Translation Adjustment Results from the Process of Translating Financial

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A translation adjustment results from the process of translating financial statements of a foreign subsidiary from its functional currency into dollars.Where is the translation adjustment reported in the financial statements if the current rate method is used to translate the accounts?
Business Ethics Question from the Textbook
The Shady Tree Company is preparing to announce their quarterly earnings numbers.The company expects to beat the analysts' forecast of earnings by at least5cents a share.In anticipation of the increase in stock value and before the release of the earnings numbers, the company issued stock options to the top executives in the firm, with the option price equal to today's market price.


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