John Wiegley <[email protected]> writes:

> On Jul 30, 2010, at 5:07 AM, Roel Vanhout wrote:
>
>> So this is only for currency fluctuations? Because the 20$ movie
>> example made it seem like it was about accounting for time value
>> fluctuations.
[...]
> Let's give a quick example that is the actual reason for this idea:
>
> 2009-04-17 * Got KRW from the ATM
>     Assets:Cash               170000 KRW
>     Assets:Current           -102.71 EUR
>  
> 2009-04-18 * Business dinner
>     Expenses:Dining           165000 KRW
>     Assets:Cash
>
> So, here we exchange some EUR for KRW on 4/17.  Today, if I valuate these
> KRW, the value should in terms of today's price for EUR.
>
> But in the second transaction, I've spent some of those KRW.  If today I
> ask for a reporting of expenses in terms of EUR, I should use the price
> of KRW from 4/18, not today.

In this particular example it should be price of KRW from 4/17 because
it was when you bought the cash. The cash (but not only) becomes "final"
from the moment you spend it back to the time you purchased it. 

A thought about tracking all this scares me.

-- 
Miłego dnia,
Łukasz Stelmach

Reply via email to