The temporal method (also known as the historical method ... and losses due to foreign exchange are reported in net earnings. Example of the Temporal Method An example of the temporal method ...

For example, in the fiscal quarter ending Nov ... are translated at the current exchange rate. Also known as the historical method, the temporal method converts the currency of a foreign ...

students need to show awareness of the challenges facing historians and the limitations of historical methods. This article provides many compelling examples of both. In a comparison of two recent ...