BelalM

Things I like to do with temporal vs. all-current problems:

Draw a small box representing the subsidiary. Fill it with the local currency's currency symbol.

Draw a larger box (representing parent Co) containing the small box, and then fill it with the reporting currency's currency symbol.

Determine the functional currency and then write down "ALL-CURRENT" or "TEMPORAL" to remind me what the heck I'm using.

Draw flags of the countries represented on your box diagram as well. If the problem uses a made up currency (The "Bundian Dollar") and time allows, come up with a flag for the nation. Eagles clutching things in their talons are almost always a good starting point.