Schewser Mock 3 22-Temporal vs Current

[h21]

this is the skater board case, i am confused, now also when i was doing the test, how do you determine the operation is highly integrated with the parent and you should use temporal method? there is no mention they are using CAD as reporting currency?

 

[Hydrogen]

“The U.S. subsidiary’s operations are highly integrated with the main operations in Canada.”
It was the 3rd bullet point from the bottom….I didn’t realize it either until I read the footnotes, Schweser mocks likes to hide these little hints throughout the reading, similar to the CFAI mock in some problems.