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Explain the Key Differences in the 2-Dimensional NMR Techniques Known

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Essay

Explain the key differences in the 2-dimensional NMR techniques known as COSY and heteronuclear correlations.


Definitions:

Temporal Method

An accounting technique used to convert the financial statements of a subsidiary in a foreign currency to the parent company's reporting currency, using exchange rates based on the timing of the underlying transactions.

Historical Rates

Exchange rates used in the valuation of foreign currency transactions and translations, based upon the rates at the time of the original transaction.

Net Asset Balance Sheet Exposure

The risk of change in the value of a company's net assets due to exchange rate movements, reflected in the balance sheet.

Translation Adjustment

An adjustment made in the process of translating a foreign subsidiary's financial statements into the parent company's reporting currency.

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