Which of the Following Is Not Considered When Directly Computing

question 43

Multiple Choice

Which of the following is not considered when directly computing the translation adjustment for foreign financial statements?

• A)​Beginning amount of net assets held by the domestic investor
• B)​Increase or decrease in net assets for the period excluding capital transactions
• C)​Increase or decrease in net asset as a result of capital transactions
• D)​All are considered when directly computing the translation adjustment

---

Definitions:

Sarcoplasmic Reticulum

A specialized type of smooth endoplasmic reticulum found in muscle cells, involved in the storage and release of calcium ions during muscle contraction.

Postsynaptic Membrane

The part of the neuron or muscle cell that receives signals from the presynaptic neuron via neurotransmitters across the synaptic gap.

Acetylcholine

A neurotransmitter in the central and peripheral nervous systems, playing key roles in muscle activation, memory formation, and many other physiological functions.

Neurotransmitter

Chemical messengers that transmit signals across a chemical synapse from one neuron to another target neuron, muscle cell, or gland cell.