Core concepts
Historical exchange rates
Your tokens are priced in USD. Your tax office wants your currency, at the rate that applied on the day of each event — not today's.
This is the step almost nothing does automatically, and it is not optional anywhere outside the US. A gain converted at today's rate is simply the wrong number.
#What it changes
| Converted at the trade date | Converted at today's rate | |
|---|---|---|
| January buy | Correct basis | Overstated by 18% |
| April swap | Correct proceeds | Understated by 13% |
| August sale | Correct gain | Overstated by 29% |
Illustrative, on a sample wallet. The point is the size of the error, not the exact figures — currency drift is often larger than the gain you are reporting.
#Which rate is used
- The event date, not the settlement date — the day the disposal or accrual happened on chain.
- Your jurisdiction's published source where one exists: many tax authorities require their own central bank rate.
- A single source per return. Mixing sources within one filing is how reconciliations fail.
{
"income": {
"usd": "61.40",
"idr": "988,724",
"rate": "16103",
"rateDate": "2026-08-14",
"rateSource": "bank_indonesia_middle_rate"
}
}Show your work
Rate, source, and date travel with every amount, so an adviser or an auditor can retrace the arithmetic instead of trusting it.
#Weekends and holidays
Tokens trade when the FX market is shut. Where a jurisdiction specifies a fallback — the previous published rate, or the next — Accuren follows that rule and records which one it used.
{
"reportingCurrency": "IDR",
"rateSource": "central_bank",
"weekendRule": "previous_published"
}