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Foreign exchange gain or loss



Foreign exchange gains and losses or FX gains and losses are accounting concepts referring to the impact of foreign exchange risk in the financial statements of businesses’ monetary assets and liabilities denominated in currencies other than their functional currency.

Companies importing products or services from foreign providers or those selling their products in foreign currencies are vulnerable to fluctuations of the value of their foreign exchange cash flows from the moment they make their first sale or purchasing agreement until the payment date. The differences in the value of those monetary assets and liabilities at the settlement date are registered in the books as foreign exchange gains and losses.



https://www.kantox.com/en/glossary/foreign-exchange-gain-loss/

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