Uni 17-12-2012 – Regulating about recognition, evaluation and treatment of exchange rates difference for enterprises

For payment of monetary items denominated in foreign currencies arising in a fiscal year shall comply with the actual exchange rate at the time of transaction of commercial banks which enterprises do business with as prescribed by law.

For the revaluation of foreign currency balances at the end of accounting period. Enterprises evaluate according to the buying exchange rate of commercial banks where they open accounts at the balance sheet date.