@Juancar , having gone through all that you pointed out ( refs) and the statutes I mentioned earlier, think your best bet is to recognize the incomes and pay the taxes as you see it ---- the amounts accrued or credited to your account by the last day of 2024 -- for 2024 tax year. Thus for an 18 month CD opened in Say June of 2024, would require you to recognize six months worth of interest by 12/31/2024. You can use daily, monthly or quarterly methods, just use the same discipline for all the CDs. Keep all your documentation ( on how you came to the earned interest figures and exchange rates involved ), just in case there is a challenge ( very unlikely ).
Also note that any/all bank accounts or CDs etc. come under FBAR ( form 114 at FinCen.gov and on-line only ) and FATCA ( form 8938 along with your return ).
Sorry to took so long to help -- forgive
pk
