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Functional currency should be Company code currency in OB22?

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Dear gurus.

 

My client in Singapore uses USD as functional currency, and SGD for tax
purpose.
  So, in OB22, I defined USD as company code currency, and SGD for hard
currency.

 

Should I be opposite like SGD as company code currency and USD as hard
currency?

 

I’d like to know standard practice of functional currency.

 

Yoshi


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