The importance of choosing the functional currency in translating the financial statements of foreign units : the case study of schlumberger, Algeria

الملخص EN

The most important accounting problems that affect the accounting practice at the level of multinational companies is the preparation of financial statements for all branches and foreign units in a currency that reflects the majority of its economic activity, which is the functional currency, which made the foreign units in front of the problem of choosing the functional currency and the justification for this choice to prepare financial statements directed to the company