Effect of changes in foreign exchange rates on financial statements In accordance with the requirements of IAS 21 and the Financial Accounting Standard
Journal Title: مجلة البشائر الاقتصادية - Year 2017, Vol 3, Issue 1
Abstract
This research explains how to handle foreign exchange operations of the institution, which mainly consist of either foreign currency transactions or have foreign operations, as well as, how to choose the exchange rate that should be used and its impact on financial statements. It also show changes in exchange rates and their impact on the financial status of the institution is one of the accounting problems that constantly seeks to find the best accounting practices in order to provide reliability and credibility in the published financial reports, and point out the similarities between IAS 21, the financial accounting system in Algeria from descriptive accounting and processing of changes in exchange rates in an attempt to cope with increasing financial globalization
Authors and Affiliations
Berregui Tidjani, Rachdi Amine
Keywords
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