Unrealized gain or loss accounts are used when the revalue currency function is called in the general ledger. For example - if you have a transaction created in a foreign currency (CAD) and your Functional Currency is (USD) then at month end if the rates have moved against you there would be an entry that would debit the unrealized gain or loss account for the module and credit the unrealized gain or loss foreign currency offset.
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How to Add a Currency Exchange Rate Type