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CAMBODIA EXCHCHANGE
ឯកសារយោងគណនេយ្យកម្ពុជា
Accounting · 8 នាទី

Month-End FX Revaluation: A Step-by-Step Guide for Cambodian Entities

Closing the books with foreign-currency balances? Here is the practical sequence we recommend.

ដោយ Editorial Team · May 15, 2026

The goal of revaluation

At each reporting date, monetary items in foreign currency must be retranslated into the functional currency using the closing rate. Non-monetary items measured at historical cost stay at the original rate.

A clean five-step process

  1. Freeze the sub-ledgers — no more entries for the period.
  1. List every account balance held in a foreign currency.
  1. Pull the MEF closing rate for the reporting date.
  1. Recalculate the functional-currency equivalent and post the difference to an FX revaluation account.
  1. Reverse the revaluation on the first day of the next period if your policy is to revalue monthly.

Common mistakes

The most frequent error is revaluing non-monetary balances such as prepayments or inventory. Another is using the average rate for the month rather than the closing rate for balance-sheet items. Both distort the financial statements and can trigger audit adjustments.

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