According to FASB ASC Topic 830 (Foreign Currency Matters -

question 11

Short Answer

According to FASB ASC Topic 830 (Foreign Currency Matters - Translation of Financial Statements),the appropriate method of restatement from a foreign currency to the U.S.dollar for each of the following is

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Definitions:

Federally Regulated Industries

Industries that operate under the laws and regulations of the federal government, such as telecommunications, transportation, and banking.

Bona Fide Occupational Qualification (BFOQ)

A justifiable reason for discrimination based on business reasons of safety or effectiveness.

Canadian Human Rights Commission (CHRC)

A governing body established to administer and enforce human rights legislation, protecting and promoting human rights within Canada.