معالجة مشاكل ترجمة العملات الأجنبية للشركات متعددة الجنسيات في ظل المحاسبة الدولية

الملخص EN

This study trying to find solution to the problems concerning with foreign currency belong to multinational companies, under the international accounting.

The research paper discusses the concept of the international accounting and the problems belong to this kind of accounting.

Those problems have been investigated through many ways.

International accounting standard no.

21 which is concerning with treatment of the change of the prices of the foreign currencies has been studied.

That is necessary to discussing the ability teaching the international accounting with other lessons for accountancy departments in order to escort with other sciences .The Iraq accounting standards committee should issue accounting standard and determining the right way to treat the problems transforming the foreign currencies for multinataional companies