FSA: CFAI mock 1: Erika wong case: unrealized non-moneytory gain

all current: exposure = common stock + retained earning temporal: (Cash+RA)-(CL+AP+LTD)? based on the solution of CFAI, mock 1, q20, for temporary method, unrealized nonmoneytary gain not included in the income statement. is it also true for unrealized non -moneytary loss? thanks which item reflect realized non-moneytary gain/loss? Thanks.

Exposure under the temporal method is MONETARY assets (Cash+a/R) - MONETARY Liabilities (A/P+Current Debt + Long Term debt). All Unrealized Gains and Losses are IGNORED

All Current —> ALL monetary and non-mon are in Equity (CTA) Temporal —> All EXCEPT non-mon unrealized are on Income stmt…