scarecrow

just remember that for current rate everything in I/S is translated at Ave. raege except dividents(historical) I/S only contains current depreciation

for B/S everythung under current rate is translated using current rate except equity and B/S contains all accumulated depreciation todate

under temporal everything in I/S is average except COGS, dep, dividends) historical
Everything is historical in B/S except cash assets and liabilities (current)