Translations and Reporting Issues

What is the concept of current rate method of translation and temporal method of translation? How does balance sheet exposure differ under these two methods?
The 2010 financial statement of Child Co. Inc (Mexico), a subsidiary of Parent Co. Inc (United States), reveals the following information:

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Beginning Inventory

Peso 100,000

Purchases

Peso 500,000

Ending Inventory

Peso 150,000

COGS

Peso 450,000

US dollar exchange rate for 1 Peso:

January 1, 2010

$0.45