Foreign currency translactions issues are easily resolved. Accountants have guidelines for doing the translations. Any currency in the world can be converted by applying the guidelines. If you have an oil & gas company ... then you have some cross-border differences in Generally Accepted Accounting Principles (GAAP) which have to be taken into account and explained. But ... this is just a building products supplier. The contracts either exist and legal title for goods passed before the balance sheet date or they didnt. imo