Foreign currency exchange gain/loss accounting on period end debtor balance

Does system account for exchange gain/loss on debtor balances in foreign currency, before receipt?

Ex:  Customer A is Invoiced in USD 1000 (foreign currency)      Date: 1Jan-2015

       System converts it to accounting currency when accounting is created   AED 3600   (1 USD = 3.5 AED)

         

       We generate monthly accounts, on 31-Jan2015. The ex rate on that day is 1 USD = 3.4 AED

       Does/can system create accounting entries at period end:

         Exchange loss               100 Dr

         Customer A (receivable)                100 Cr