There is already an module from OCA
https://apps.odoo.com/apps/modules/16.0/account_multicurrency_revaluation
But i m looking for odoo 17 or Odoo 18
is this feature out of box available in odoo 17/18?
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See the documentation about the Unrealized Currency Gains/Losses Report at https://www.odoo.com/documentation/18.0/applications/finance/accounting/bank/foreign_currency.html#unrealized-currency-gains-losses-report
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