Foreign Exchange Rates

 https://www.cpdbox.com/ias21-foreign-exchange-rates/

https://answers.sap.com/questions/10558061/gainloss-accounts-to-be-created-as-revenue-or-cost.html

https://corporatefinanceinstitute.com/resources/knowledge/accounting/foreign-exchange-gain-loss/

https://corporatefinanceinstitute.com/resources/knowledge/finance/fixed-vs-pegged-exchange-rates/

http://fmathweb4.pu.edu.tw/celebrate/celebrate4/finance/2/%E5%AF%A6%E4%BE%8B.htm

https://www2.deloitte.com/tw/tc/pages/strategy-operations/articles/foreign-exchange-risk.html

https://wiki.mbalib.com/zh-tw/%E5%A4%96%E6%B1%87%E9%A3%8E%E9%99%A9%E9%98%B2%E8%8C%83