translation of overseas subsidiary

first of all i like to thank opentution for providing the world class free lectures. job well done.

I am studying from Kaplan materials as well as Opentution. there i have noticed a difference in group accounting involving IAS-21. in the kaplan material the parent share of post acqn net asset are translated using the average rate and the group gain/loss on translating overseas subsidiaries is allocated to the parent and NCI. however, in opentution notes the subsy is translated using closing rates and there is no allocation of the translation gain/loss.

now IAS 21 also mentions that in SFP all liabilities and assets should be translated using the closing rates.

my ques is whether the Kaplan method is right cause I feel it does not adhere to the IAS . also if I will get full marks using the opentution method.

thanks in advance