单选题 FAS #52 specifies each of the following rules except ____. A、all assets and liabilities (including common equity) are translated at the current exchange rate B、dividends paid are translated at the current exchange rate C、income statement items are translated at an exchange rate (or an exchange rate average) from the reporting period D、all of the above are elements of FAS #52 E、none of the above are elements of FAS #52