QBank - Translation Gains/Losses material, currency, reporting

BC_MBA_student

The QBank has a bunch of questions that have answers using Flow Effect and Holding Effect and Currency Translation Adjustments when talking about translating the balance sheets from a foreign sub’s functional currency to the parent’s reporting currency.
I’ve looked in the CFAI material and I can’t find any discussion of that.
Do we have to know this? It seems like it is a remnant from previous exams that Schweser has failed to remove.
Thoughts?