SBRCan we set out the foreign currency matters questions different then example 2?

Hi i have just completed chapter 12 of the lectures and just wanted to ask whether we had to set out the SOFP and SOCI like the example 2 in this chapter? ie do we have to set it up; m ...rate....M ...G.... Total or could we lay it out as a SOFP and put our workings in brackets ? thanks Jemma