Exchange differnce gain or losses

Hello dear tutor

A)According to Acca’s article exchange difference gains or losses must go to OCI as items which can be reclassified later.(and in june 2014-Q2-part c the examiner do this)

B)According to june-2011-Q1 we must show it in a seperate part known as “Exchange difference reserves” which is part of equity.(which is somehow the same as A)

C)Or also in this question in “Tutorial note” it is said that we can combined it to the retained earning.

So my question is:
Is it correct to write the assumption said in tutorial note of june 2011-Q1 and then instead of OCI,send the exchange gain or loss to the retained earning??

Thanks alot