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Oracle rol basics a video on currency devaluation you can see such free videos at facebook.com slash auditory financials book set and you can also purchase books on Oracle Fusion financials and a 21 volume book set on Oracle e-business suite oratory let us see what is currency revaluation this is an example of currency revaluation foreign currency balances like receivables payables or cash in hand need to be revalued at the end of the reporting period for example Leo created receivables invoice for GBP 5000 as of 5th March 2016 and the exchange rate as of 5th March was 1.8 - from GBP to USD so Oracle would do the accounting such that USD 9100 will be represented in the receivables account 1 2 1 1 whereas at the end of the March that is 31st March if your exchange rate has become 2 point 0 4 as for the fair accounting principles the balance represented in this account should be 10200 as in terms of 5000 receivables GBP you would actually be receiving ten thousand 200 USD s therefore an
