دراسة مقارنة لأثار تغيرات أسعار صرف العملات الأجنبية بين SCF و IAS : دراسة حالة ''مؤسسة مجبنة و ملبنة بودواو"

الملخص EN

The main problem of accounting for foreign currency transactions is the exchange rate determination, and how to report the effect of exchange rate variation in the financial statements.

The aim of this study was to explain the difference resulting from changes in foreign exchange rates, the accounting treatment and the financial reporting.

It also aimed to highlight the similarities between the international accounting standard 21 and the financial accounting system regarding the description and accounting of the exchange rate variation, as it is attempting to keep up with the growing financial globalization.

The study was conducted in “Cheese and Dairy Company of Boudouaou”, which is one of the manufacturing companies in Algeria.

We concluded through our theoretical study that the accounting and financial system includes the international accounting standard requirements, regarding dealing with foreign exchange variation and the accounting treatment.

Practically, we realized that the company studied applies the accounting system techniques, regarding exchange rate differences resulting from the international commercial transactions.