问题如下：
Based on Exhibit 1, the best response to Question 2 is that Ambleu should disclose:
选项：
A. a restatement for local inflation.
B. that assets carried at historical cost are translated at historical rates.
C. the amount of foreign exchange differences included in net income.
解释：
C is correct.
IFRS requires that Ambleu disclose "the amount of exchange differences recognized in profit or loss" when determining net income for the period. Because companies may present foreign currency transaction gains and losses in various places on the income statement, it is useful for companies to disclose both the amount of transaction gain or loss that is included in income as well as the presentation alternative used.
解析：题目问的是对N公司translation的时候，哪一项应该被包含在consolidated财务报表的disclosure中。
A选项错误，因为N公司所在国家不存在hyperinflation，对N公司进行translate的时候不用restate。
B说以历史成本入账的资产在translate的时候应该用历史汇率。用哪个汇率转换跟资产怎么入账无关，只跟用哪种方法进行translation（temporal method或者current rate method）有关。针对N公司，应该用current rate method，所有资产负债都用current rate转换，B选项错误。（不过，用哪种方法转换是需要披露的）
C选项说应该披露NI中由于汇率变化带来的损益具体是多少金额。C选项是对的，我们可以当作结论记一下。因为有的报表并不把foreign transaction gain/loss单列，且不同的公司这一项在I/S中放的位置有可能不同，为了便于分析比较，需要将这个金额单独披露。
怎么看C答案都不对啊……current method能有Net income什么事？