hard · Financial Accounting

In a consolidation where the subsidiary's local currency is its functional currency, what is the 'plug' figure called that balances the translated balance sheet, and where is it found?

  1. Cumulative Translation Adjustment; Stockholders' Equity
  2. Goodwill; Assets
  3. Other Comprehensive Income; Current Liabilities
  4. Remeasurement Gain/Loss; Net Income

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