4. Special valuation rules
Implicit convention: company accounts must be presented in the same currency unit. This convention, apparently self-evident, poses a number of problems:
on the one hand, it's not always easy to switch from physical to monetary units (§ 4.2.4 , for example);
on the other hand, the use of a common monetary unit for foreign transactions in another currency poses delicate conversion problems.
4.1 General principle
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