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purchasing of inventory with foreign currency down payment

Hi Experts,

When a material is received against the PO, the material cost should consider the historical rate of the foreign currency down payment as according to this article about IFRS 21 (Accounting for Prepayments in Foreign Currency under IFRS).

Example: local currency is EUR

1. (ME21N) PO created - 100,000USD (USD/EUR rate is 1.33) => 75,187.97EUR

2. (ME2DP) Down payment created - 30,000USD  (rate is 1.33) => 22,556.39EUR

     Dr. Down payment - 22,556.39

          Cr. Cash - 22,556.39

3. (MIGO) Goods receipt - 100,000USD (rate is 1.36) => 73,529.41EUR

     Dr. Inventory - 73,529.41EUR

          Cr. GRIR - 73,529.41EUR

4. (MIRO) Invoice & DP clearing is done (rate is 1.36) => DP is cleared with historical rate 1.33, but Inventory cost is not considered.

     Down payment clearing:

     Dr. Down Payment - 22,556.39

          Cr. AP - 22,556.39


     Dr. GRIR - 73,529.41EUR

          Cr. AP - 73,529.41EUR

Why isn't DP amount affecting inventory cost?



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