Start with the evidence
Keep original amounts and the conversion basis for each period. State whether the comparison uses the same illustrative rate or the separate rates recorded for those periods.
Work through the example
EUR100 at fictional rates of USD1.10 and USD1.20 produces USD110 and USD120. The USD10 difference in this example comes from the rate input while the EUR amount stays unchanged.
Make the next step clear
Explain that distinction in the review rather than describing every converted increase as business growth. Use the method approved for the actual analysis and retain its assumptions.
Keep the source context
All exchange rates in these worked examples are fictional arithmetic inputs, not current market rates. A business must use the source, date and method appropriate to its own review and approved accounting process. Keep original currency amounts available throughout.