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Revaluation of accounts is performed on per document (transaction) basis. The document amounts in the accounting currency are recorded to the account with all the related information (Department, Business Activity, Currency, Employee, Item, and so forth) which depends on the account and the section of COA. For example, for accounts in the Payable and Receivable sections of COA such information includes: Entity, Company, and Contract. For accounts from other sections of COA, this information depends on the section.
Gain or loss resulted from exchange rate fluctuations for a document is calculated as follows:
1. The document amount is revalued based on the exchange rate of the foreign currency with respect to the accounting currency on the date of month end.
2. Gain or loss is determined as the difference between the document amount in the accounting currency on the month-end date and the document amount on the last revaluation date that can be the transaction date if the document was posted during the current month or the previous month-end closing date if the document was posted earlier. If the difference is greater than 0, the gain is recorded; otherwise, the loss is recorded
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