2.トランスクアクションズ in foreign currencies<br>Foreign currency transactions are converted at the exchange rate on the date of the transaction. the balances of monetary items in foreign currencies at the end of the financial year are converted at the same exchange rates of this date.<br>Foreign exchange differences arising during the year from transactions in foreign currencies are recognized in financial in come or financial expenses. Foreign exchange differences arising from the revaluation of monetary items denominated in foreign currencies at the end of financial year are recognized in financial financial or expenses.<br>the exchange rate used to make foreign currency transactions is the actual exchange rate at the time of the transaction. the actual exchange rate is the one that approximates the average buying and selling rates of the commercial bank where the company regularly trades .<br>The exchange rate used to assess the balance of monetary items in foreign currencies at the end of the financial year is the average buying and selling rate of the Bank for Investment and Development ヴィットナム ...
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