What is the risk of an apparent gain or loss arising from the restatement of financial statements prepared in one currency to another currency called?

A) Transaction exposure
B) Accounting exposure
C) Economic exposure
D) Restatement exposure

Accounting Exposure

The risk that a company's financial statements can be affected by changes in exchange rates, influencing the reported earnings and financial position.

Apparent Gain

A perceived increase in value or profit that might not reflect the actual financial condition or performance.