On its December $31$ balance sheet, an entity has a receivable that is denominated in a foreign currency that is expected to be settled on March $15.$ The entity is uncertain as to whether to adjust the receivable based on changes in the exchange rate and whether to use the spot rate at December $31$ or the forward rate for March $15.$ Identify the location in professional standards that indicates whether or not the receivable should be adjusted and the rate to use if it should.