Maintain FX rates for foreign bank accounts and GL codes. Financial statements stay in company base currency.
Monetary revaluation remesures foreign Asset/Liability balances at the closing rate and posts unrealised FX gain/loss. Translation pack is an Excel-style worksheet: balance sheet × closing, P&L × average, with a CTA plug to the translation reserve.
Restate non-monetary items with a general price index. Opening × (Iend/Istart) + movements × (Iend/Iavg); monetary items stay nominal; plug → gain/loss on net monetary position.
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