Which method, current or temporal (translation versus remeasurement), or neither, are the following statements describing? a. A translation adjustment can affect consolidated net income b. Intangible assets are translated at the historical exchange rate at the date of acquisition. c. A translation adjustment is created by the change in the relative value of a subsidiary's net assets caused by exchange rate fluctuations. d. A translation adjustment is created by the change in the relative value of a subsidiary's monetary assets and monetary liabilities caused by exchange rate fluctuations.

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