FX differences
Revaluation of foreign-currency monetary items at balance date — NAS 21
Item
FX difference
35,000 ₴
↑ Income (acct 714/744)
Only MONETARY items are revalued (cash, receivables, payables). Non-monetary items (prepayments, fixed assets, inventory) stay at historical rate. Asset + rate rise → income; liability + rate rise → expense.