This decision sets the requirements for Taxable Persons who use a currency other than the UAE Dirham (AED) for their accounting. For Corporate Tax purposes, they must convert amounts to AED using a specific hierarchy outlined in Article 2. The primary method is the Central Bank's spot rate if practical. If not, the average monthly rate can be used, followed by the average annual rate. The chosen method must be applied consistently throughout the Tax Period, and the Taxable Person must maintain records documenting the selection rationale and any subsequent changes to the method.