BOE receipt creation is not working if the currency conversion rate is different between PO and BOE

In purchase order the conversion of USD is 66.00. BOE created with conversion rate as 65.00. Since the BOE is with document reference, the purchase order has been updated in reference and the lines are calculated with conversion rate updated in BOE.

After BOE payment, while trying to create receipt, it is not applying. Creates the receipt sequence number but not in applied receipts.

In the receipt creation also, it shows the conversion rate updated in BOE.

Hence, tried to amend the purchase order conversion to 65 as in BOE and checked the tax amount. Receipt creation is not working.

Created a new purchase order with BOE conversion rate and tried in receipts, the new purchase order is not accepted as it referred the old one.