Common Stock translation

Ok on the cfa mock 2013, number 46 says that share capital and opening retained earnings are translated on the date of acquisition. Just want to make sure I have this clear… I’ve learned to translate that at the “historical rate.” The question is, what does historical rate mean? Under this explanation, it implies that the historical rate cannot go back further than the date of acquisition. So if you acquire a company in 2013, and they have common stock that was issued in 2011, you use the rate on the date in which you acquired them? I searched this vignette for a while trying to find when exactly the subsidiary’s stock was issued.

I know that problem was relating to the current rate method, but this raises some add’l questions relating to the temporal method. If you’re translating their expenses relating to non-monetary assets (ex - depreciation on fixed assets), can you go back further than the date of acquisition? In the same example as above, if the company bought their assets in 2010, would you translate those assets and relating expenses at the date they bought the assets in 2010? Or would you have to use the date on which you purchased them?

I know that was a lot, but this has me somewhat confused. Thanks for any help!