الإفصاح المحاسبي في ظل تغيرات أسعار الصرف و مشكلة القياس بالعملات في الشركات متعددة الجنسيات من منظور المحاسبة الدولية : أوراسكوم القابضة نموذجا

Abstract EN

Through our study, we aim to highlight the issue of currency differences in evaluating real transactions at the level of multinational companies and translating them to the motherland within what is known as the consolidated financial statement of the company, and to show the role of accounting disclosure in contributing to its treatment, along with presenting the position of international accounting standards on these problem and how to address it, while trying to drop it on realistic practices by showing how the problem of foreign currency translation and its impact on the company's cash is addressed at the level of Orascom Holding Company.

We have concluded that the company discloses its dealings in foreign currencies, and the way in which they are translated, as well as the way it deals with the risks of exchange rate fluctuations by allocating reserves to cover the differences in exchange rates.