operational/exchange rate effect

Hi, Do we have to know how to calculate an exchang rate effect and an operational effect. They speak briefly about it in the CFAI books but it is not in any loss compare to last year. For Info exchange rate effet= LC income statement x (average rate year 1- average year0) Operational effect= change in income statement component x (average rate 0)

Yes.

“Operational effect= change in income statement component x (average rate 0)” Without breaking the code, I wished I knew this LAST year.