What happens to the cumulative translation account (CTA) in OCI when the foreign operation is disposed of?

What are the three perspectives on foreign currency exposure?

Under the functional currency translation (FCT / temporal) method, what rates apply and where do gains/losses go?

How is a foreign operation in a highly inflationary (hyperinflationary) economy translated?

What is the key contrast between the FCT (temporal) and PCT (current-rate) methods in where the translation gain/loss is reported?

What is the difference between a net asset exposure and a net liability exposure?

How are the acquisition differential and goodwill of a foreign operation translated?