Exchange rate difference
Exchange difference - the difference arising from translating a specified number of units in one currency into another currency using different exchange rates
Source: International Accounting Standard (IAS) 21 "The Effects of Changes in Foreign Exchange Rates" (version dated 18.07.2012) (introduced into force on the territory of the Russian Federation by Order of the Ministry of Finance of the Russian Federation dated 25.11.2011 No. 160n)
exchange difference - the difference between the ruble valuation of an asset or liability, the cost of which is expressed in a foreign currency, on the date of performance of the obligation to pay or reporting date of this reporting period, and the ruble valuation of the same asset or liability on the date of its acceptance for accounting in the reporting period or reporting date of the previous reporting period
Source: Order of the Ministry of Finance of the Russian Federation dated 27.11.2006 No. 154n (version dated 24.12.2010) "On Approval of the Instruction on Accounting for Assets and Liabilities Whose Value is Expressed in a Foreign Currency" (Accounting Instruction No. 3/2006) (Registered by the Ministry of Justice of the Russian Federation on 17.01.2007 No. 8788)