YTD Entity Ending Mid Year

When loading a YTD feed for an entity, if that entity is terminated mid-year (possibly moved to a new entity due entity structure changes) the imputed periodic value translates at the current period FX rate causing there to be a residual USD value remaining in the first period where no balances exist.  This issue is discussed on page 77 of the Foundations book, however the explanation on that page seems to indicate that this is mathematically correct, and therefore seems to infer that it is therefore a correct accounting presentation.

Has anyone found any combination of scenario, workflow, or cube settings that has prevented this from happening, or have you used a business rule or some other process to remove these values from periods where no activity or balances should appear?