Current or Temporal? different, currency, someone, please

PieMan

I thought when the functional and parent currency were different you use the ALL CURRENT method under US GAAP.

BUT

when the local/functional/parent are all different , you are supposed to use temporal to translate the local into the functional, and then use ALL CURRENT to measure functional to parent.

can someone please see if this is right. Is it the same under IFRS?