دور معيار المحاسبة الدولي رقم (29)‎ التقارير المالية في الاقتصاديات ذات التضخم المرتفع في تعزيز مصداقية القوائم المالية

الملخص EN

The Aims of this study is to analyze and highlight the role of international accounting standard (29) Financial reporting in hyperinflationary economies as a form of accounting inflation in addressing the imbalances caused by inflation, especially hyperinflation on financial statements as a results of the continuous changes in prices.

The standard aims to define and clarify how the financial statements are presented, it's also defines procedures for amending financial and accounting information to include the effect of inflation so that the financial statements appear closer to the truth, they honestly express the real economic phenomena of the institution.

The study concluded that the application of international accounting standard (29) leads to the integrity of accounting disclosure and enhances the credibility of financial statements and reports.