If a company is supposed to produce reports both in their local and some convert to currency codes a recomputation has to done. The program works on a transaction level but it uses a single exchange rate for the whole month.

The program reads entries in AA ledger and converts them into functional ledger. The conversion is supposed to change value of the transactions into functional ledger denomination currency keeping the original transaction currency code. If a transaction is originally posted in the functional currency its value is not going to be computed from AA ledger amounts but it will be taken as it was originally written to CA ledger.