إصلاح العملة النقدية : منظور محاسبي : دراسة نظرية تحليلية

الملخص EN

This study investigates the nature of the currency reform and also the justifications and conditions according to which the currency re-structuring and dropping zeros out of it, and the problems of such a process and its expected benefits, as well as the international experiences in this field, to achieve a theoretical and analytical matching with the suggested Iraqi scheme statue of currency reform.

So, this study attempts to arguing and analyzing the nature of the suggested Iraqi scheme of currency reform and its dimensions, justifications and the economical, political and social reflections and the expected problems and benefits.

In additional to study and analysis of project’s accounting dimension of its effects and the accounting requirements once impelemented and the obstacles facing the currency reform process in its accounting dimension.

Accordingly, two hypotheses were adopted that examine the extent of the possibility of performing suggested project at this time, according to current economical , political and social conditions, in addition to testing the project reflections and accounting requirements.

In context hypotheses testing purpose, the study is depended on descriptive-inductive approach to descript the concepts and variables, and deductive approach to studying and analyzing the suggested currency reform project, and reform effects in performing accounting functions and its requirements.

In this context, the study is reached to number of conclusions and recommendations which do not supporting implement the suggested currency reform project in Iraq at this time.