What are the argument for including gain or loss as part

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Problem 1: Regarding to the foreign currency translation.

Problem 2: Identify key factors that could explain the magnitude and sign of the gain (loss).

Problem 3: What are the argument for including gain or loss as part of OCI instead of net profit before income tax? and when will the gain be included as part of net profit before tax?

Reference no: EM132779229

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