diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index e40209a0712fe21e7e55a0b3d946f39fbf005ebd..dee9e047277d7aea6696ad461d9752bd6b1819c4 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -4488,7 +4488,7 @@ class AccountFullReconcile(models.Model):
             for example).
         """
         for rec in self:
-            if rec.exchange_move_id:
+            if rec.exists() and rec.exchange_move_id:
                 # reverse the exchange rate entry after de-referencing it to avoid looping
                 # (reversing will cause a nested attempt to drop the full reconciliation)
                 to_reverse = rec.exchange_move_id