FC ≠ LC ≠ RC

If FC ≠ LC ≠ RC,

LC: Local currency (e.g., some of the subsidiary's account receivable are denominated in a currency different from FC, a subsidiary's functional currency)
FC: Functional currency (e.g., a subsidiary is an independent company)
RC: Reporting currency

then under U.S. GAAP, remeasure the LC first from LC to FC using the temporal method.