Solution : https://service.sap.com/sap/support/notes/445062 (SAP Service marketplace login required)
Key words : 
additional key words vbkd-kursk, symptom order items, incorrect condition values, incorrect net values, incorrect exchange rate, attached advance correction, youuse crm release 2, exchange rate, crm system, euro changeover
Related Notes : 
       
| 1413826 | The exchange rate is not updated during transaction MASS | 
| 407051 | Incorrect exchange rate after upload of CRM order to R/3 | 
| 350871 | Incorrect exchange rate after upload of CRM order to R/3 |