معايير المحاسبة عن المعاملات بالعملة الاجنبية وترجمة القوائم المالية ومشاكل تطبيقها في العراق بالتطبيق على عينة من شركات القطاع العام == Accounting standards about Transactions in Foreign Currency and Translate the Financial Statements ,and the problems of their Implementation in Iraq Through Application over a Sample of Governmental Units
Author name:
سعاد عدنان نعمان الشمري
Supervisor name:
بشرى نجم عبد الله المشهداني
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T1643 - p.pdf
Abstract:
The research is aimed at showing the concept of transactions in foreign currency and translate their financial statements and its significant, and analyzing the most prominent local and international and world standards that related to the transactions in foreign currency and translation of their financial statements. Also focusing on the reality of the foreign currency and translation of their financial statements in a sample from governmental units in order to translate the financial statements and integrate them in mentioned units. The research depended on two points , first is theoretical , the other is practical . The research has reached to a group of conclusions which are mentioned below : - 1. The most important problems that resulted from transactions in foreign currency and translation of their financial statements of the foreign units to know how to limit suitable price rate in order to fix those currencies and limit the entry that used in treating the differences in the price rate . also limiting functional currency for those units, besides of the differences of the accounting policies in the foreign units in comparison with the economic units ( mother ) , and various ways in translating the financial statements which are prepared in foreign currencies and the differences of the type of accounting treatment for the resulted differences .2. Non issuing the local accounting base about integrated financial statements from standards council and accounting rules and auditing in Iraq , specially under the updated environment circumstances , and the need of Iraq to raise up with investments sector specially the foreign investments .Accordingly the research has reached to a conclusion that there is a necessity of issuing local accounting base about preparing the integrated financial statements to be as guidelines for the specialists when trying translate financial statements of the foreign units and integrate them . in the same time it will secure the projection the trust on the accounting information and promote the liability of those information by the share holders and other interest owners in the economic units specially the governmental units which is the sample of the research
