A firm is exposed to translation loss if it uses the current exchange rate to translate its assets and liabilities. Which among the following are methods in use in translating assets and liabilities?

(A) Current/Non-Current method

(B) Temporal method

(C) Monetary/Non-monetary method

(D) Current Rate method

(E) Transaction/Non-transaction method

Choose the correct answer from the options given below:

1
(A), (B), (D), (E) Only
2
(B), (C), (D), (E) Only 
3
(A), (B), (C), (D) Only 
4
(C), (D), (E) Only 

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