The FX differences on GR/IR clearing are posting to gains/losses on materials accounts (a/c 500210 & 500200). How do we change the account determination to post to the original expense account / product category in SAP Bydesign?
The purchase price differences on GR/IR clearing are correctly posting to the original expense account.
Please check the blog post : https://blogs.sap.com/2016/04/04/grir-clearing-run/
To answer your question : FX difference posted on material account
Help Center :
GR/IR Clearing Run – Price Differences with Moving Average Cost Method
Price Differences, Exchange Rate Differences, and Cash Discounts
You can also review settings maintained in the Business configuration activity : Posting Control Profiles for Procurement Processes