Option A is correct. Under the U.S. method of translation procedures, if the financial statements of the foreign subsidiary of a U.S. company are maintained in U.S. dollars translation is not required.
Fundamentally, translation is the process of conveying a written text's meaning from one language to another. While the translator will only use one methodology to translate the entire text, there are a variety of methods that can be applied to specific words and phrases. The translator can accurately transmit each linguistic aspect by carefully selecting the appropriate technique.
When words or expressions are directly copied from the original text and then translated into the target language, this is called borrowing. This method can help to preserve the cultural context of the source material and is frequently employed when there is no equivalent in the target language, such as with food or clothing. Each word is translated verbatim when utilizing a literal translation.
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