为什么没有区分current methond 以及 temporal rate method

问题如下：

Question A company entered into a foreign currency transaction whose settlement date falls in a subsequent accounting period. Will the unrealized gain or loss on this foreign currency transaction be reported on the financial statements for the current period?

选项：

A.A.No

B.B.Yes, it will be reported on the income statement

C.C.Yes, it will be reported in other comprehensive income

解释：

1. Incorrect because foreign currency transaction gains and losses are reported on the income statement.

2. Correct because for foreign currency transactions whose settlement dates fall in subsequent accounting periods, both IFRS and US GAAP require adjustments to reflect intervening changes in currency exchange rates. Foreign currency transaction gains and losses are reported on the income statement, creating one of the few situations in which accounting rules allow, indeed require, companies to include (recognize) a gain or loss in income before it has been realized.

3. Incorrect because foreign currency transaction gains and losses are reported on the income statement; not in other comprehensive income.

• describe foreign currency transaction exposure, including accounting for and disclosures about foreign currency transaction gains and losses