NO.PZ202304050100007603
问题如下：
(3) Would there be any translation effects for Consolidated Motors if the functional currency for Consol-Can were changed to the Canadian dollar?
Templeton should reply that if the change is made, the consolidated financial statements for Consolidated Motors would begin to recognize:
选项：
A.realized gains and losses on monetary assets and liabilities.
realized gains and losses on non-monetary assets and liabilities.
unrealized gains and losses on non-monetary assets and liabilities.
解释：
If the functional currency were changed from the parent currency (US dollar) to the local currency (Canadian dollar), the current rate method would replace the temporal method. The temporal method ignores unrealized gains and losses on non-monetary assets and liabilities, but the current rate method does not.
我在transaction的上课视频里听到老师区分了realized G/L和unrealized G/L，这里老师又说没有realized G/L，因为translation里面（不论用什么转化法）的这一项都只是为了配平，没有实际含义，请问要怎么理解？怎么区分？怎么判断？
