malbec

80:
Supplier is relatively comfortable that his supplied part will not easily be replaced. It is not a trivial decision that can be made. If there is an entire manufacturing facility that has been built around the part - the switching cost (to move to a new supplier for that part) would cause a definite rethink.
102: A is simply incorrect. The Monetary assets and Liabs would be adjusted for inflation. B and C are correct.
B - Temporal would be used in US GAAP - so USD would become the functional currency.
C - Adjustments for Inflation + adjustment for Purchasing Power Gain/Loss in Income statement is right in IFRS.