How cash flows arising from transactions received in a foreign currency should be recorded in the books and reported in financial statements?

There is tow ways to treatment 

* - Recorded at the exchange rate at the date of the transaction currency 

* - Is to open an account for the difference in exchange rates of foreign currencies 

Close in the income statement

Accounting standard private registration lists cash flows of cash flows arising from transactions that occur in a foreign currency using the exchange rate prevailing at the date of preparation of the cash flow statement , as the standard text on the display traces changes in exchange rates on cash and equivalents held in a foreign currency in the cash flow statement settlement of cash balances and equivalents at the beginning and end of the period to be presented separately from cash flows for each of the three activities ( operational , investment , finance ) and because the profits and unrealized losses for the changes in foreign exchange rates do not considered as cash flows

The transaction can be recorded when cash is received or paid by converting amount received in foreign currency at the spot exchange rate at the day of transaction.

Conversely, a receivable or a liability can be booked at the spot rate when income is earned or expense is incurred, the Gain / (Loss) on Foreign Exchange can be recorded for the difference in exchange rate at the time of receipt / payment and at the time of accrual.