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advanced Financial Accounting one note practice problem in this presentation were gonna work a practice problem in OneNote related to foreign currency remeasurement aicpa adopted get ready to account with advanced financial accounting here we are in OneNote if you would like to follow along in the OneNote and are not required to follow along in OneNote but if you would like to we are in the 12:39 area for the foreign currency remeasurement AICPA adopted thats in the problem presentations tab closing this back up were going to go through all the information first within they practice problem then well take pieces of that information as we work through the practice problem so we have the foreign currency rate measurement AICPA adopted on 1 1 x 0 p formed a foreign subsidiary that issued all of its outstanding common stock to p so p is gonna be the parent company s is gonna be the subsidiary s was formed by p on 1 1 x 0 so its a fully owned subsidiary at that two point in time the is