Exchange differences arising on the settlement of monetary items or on reporting an enterprise's monetary items at rates different from those at which they were initially recorded during the period, or reported in previous financial statements, should be recognised as income or as expenses in the period in which they arise, with the exception of exchange differences dealt with in accordance with paragraphs 17 and 19.
Tečajne razlike, ki se pojavljajo pri poravnavanju denarnih postavk ali pri poročanju o denarnih postavkah v podjetju po tečajih, drugačnih od tistih, po katerih so bile sprva evidentirane v obdobju ali predstavljene v prejšnjih računovodskih izkazih, je treba pripoznati kot prihodke ali kot odhodke v obdobju, v katerem se pojavijo, razen tečajnih razlik, ki jih je treba obravnavati v skladu z odstavkoma 17 in 19.