Begin and start are among the verbs that can take either infinitive or gerund,depending on contexts. Ruca he company began recognizing exchange differences under operating items" or "The company began to recognize exchange For this context, I'd say infinitive sound more idiomatic.
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Rucahe company began recognizing exchange differences under operating items" or "The company began to recognize exchangeFor this context, I'd say infinitive sound more idiomatic.