Inconsistent Currency Conversion Rate Date in secondary and reporting ledgers

Inconsistent Currency Conversion Rate Date between Subledger Transactions and Manual Journals when posting to Secondary / Reporting Ledgers

In the secondary or reporting ledger at the journal level, All subledger transactions, the conversion rate is based on the accounting date. Whereas in manual journals, it is based on the conversion rate date rather than the accounting date. It creates inconsistency in our secondary or reporting ledger.

Is there any Oracle document explains this behaviour. Business is worried on Justifying the same to Auditors. It leads to reconciliation issues .

Thanks,

Sathish.D