Exchange rate for export invoice

which exchange rate is considered in case of export invoice for accounting entry??
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Quick Summary
This discussion clarifies which exchange rate should be used for accounting entries on export invoices. The consensus is to use the exchange rate on the date of the transaction, typically the invoice date. It's also important to consider changes in foreign exchange rates between the transaction date and the year-end for accurate financial reporting.

Exchange rate at the date of transaction shall be considered
Means invoice date or shipping date or CBEC rate????
Invoice date shall be considered and for computation change in rate of foreign exchange rates value at the date of Transactions and value at the end of the year shall be considered and also CBEC rate shall be considered

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