آلية مقترحة لتطبيق محاسبة التحوط عن مخاطر تذبذب العملة الأجنبية على وفق المعايير الدولية للإبلاغ المالي و انعكاسها على جودة المعلومات المحاسبية في البيئة العراقية

الملخص EN

The aim of this study is to clarify the concept of hedge accounting, foreign currency transactions and the problems arising from dealing with them, and to highlight the local and international accounting rules related to hedge accounting to reduce the risks of fluctuations in the currency exchange rates of the units by developing the financial reporting of local units in accordance with international reporting standards To achieve this objective, a sample of Iraqi units was selected to be exposed to the risks of fluctuations in foreign exchange rates, The study reached a number of conclusions, the most important of which are: 1.

Many companies and banks in the local environment a lot of losses due to fluctuations in the exchange rates of foreign currency.

2.

Hedge accounting is a mechanism to avoid the risks faced by the unit through the use of financial instruments of derivatives, the study recommended that: 1- The Iraqi units should use hedge accounting to address the risks faced by the unit 2- The financial reporting in the Iraqi environment shall be based on IFRS by providing information on the risks and methods of hedging the risks that the unit may face and assisting the decision maker in making informed decisions