Why is it better to record sales transacted in a high-inflation country and denominated in foreign currency

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Why is it better to record sales transacted in a high-inflation country and denominated in foreign currency at the expected spot rate on the date the transaction is settled, instead of the average or month-end spot rate prescribed by conventional accounting?
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Related Book For  answer-question

International Accounting

ISBN: 978-0131588141

6th edition

Authors: Frederick D. Choi, Gary K. Meek

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