Appropriate Exchange Rates to Use for Transaltion and REmeasurement

What is the appropriate rates for Cash, accounts receivable, and other monetary assets when translating?

current

What is the appropriate rates for Prepaid expenses, inventory and other nonmonetary current assets when translating?

current

What is the appropriate rates for Property, plant and equipment, intangible assets, and other nonmonetary noncurrent assets when translating?

current

What is the appropriate rates for Accounts payable, notes payable, bonds, deferred taxes, and other monetary liabilities when translating?

current 

What is the appropriate rates for Cash, accounts receivable, and other monetary assets when remeasuring?

current

What is the appropriate rates for Prepaid expenses, inventory and other nonmonetary current assets when remeasuring?

historical

What is the appropriate rates for Property, plant and equipment, intangible assets, and other nonmonetary noncurrent assets when remeasuring?

historical

What is the appropriate rates for Accounts payable, notes payable, bonds, deferred taxes, and other monetary liabilities when remeasuring?

current

What is the appropriate rate for Deferred revenues and other nonmonetary liabilities when translating?

current

What is the appropriate rate for Deferred revenues and other nonmonetary liabilities when remeasuring?

historical

What is the appropriate rate for Common stock and additional paid in capital when translating?

historical

What is the appropriate rate for Common stock and additional paid in capital when remeasuring?

historical

How is for Retained earnings computed when translating?

computed based on BOY balance + translated net income - translated dividends

How is Retained earnings computed when remeasuring?

computed based on BOY balance + remeasured net income - remeasured dividends

How is Cumulative translation adjustment computed when translating?

computed based on BOY carry-forward balance +- current period translation gain or loss PLUG that fall out of the trial balance

How is Cumulative translation adjustment computed when remeasuring?

not applicable

What is the appropriate rate for Revenues when translating?

Weighted-average

What is the appropriate rate for Revenues when remeasuring?

weighted-average

What is the appropriate rate for Operating expenses when translating?

weighted-average

What is the appropriate rate for Operating expenses when remeasuring?

weighted-average

What is the rate for Depreciation expense when translating?

weighted-average

What is the rate for Depreciation expense when remeasurement?

historical

What is the rate for Cost of goods sold when translating?

weighted-average

What is the rate for Cost of goods sold when remeasuring?

Beg Inv at historical rates + Purchase at weighted-average rate - End Inv at Purchase dates

What is the rate for remeasurement Gains (or Loss) each year’s amount in determining net income when translating?

not applicable

What is the rate for remeasurement Gains (or Loss) each year’s amount in determining net income when remeasuring?

PLUG to balance the trial balance