Generally, for transactions in non-base currency, the system uses the exchange rate valid on the transaction posting date. However, in receiver matching, the posting lines on the PO receipt account, expense accrual account, and reversal of old taxes use the exchange rate that was used on the receipt transaction. Because the other posting lines in the receiver matching use the statutory rate at invoice date, this posting shows a balance difference in statutory currency, which you must post as a realized gain or loss.

A domain has USD as base currency and MXN (Mexican Pesos) as its statutory currency. A purchase order is created in Euros for 11 items at 8.50 Euros each PO price. The items have a standard GL cost of 9 USD.

All items are received. The supplier sends an invoice for 10 items at a higher unit price of 9 Euros.