{"id":5378,"date":"2025-01-19T13:06:11","date_gmt":"2025-01-19T10:06:11","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5378"},"modified":"2025-02-09T13:29:11","modified_gmt":"2025-02-09T10:29:11","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-changes-in-foreign-currency-rates-based-on-official-international-standards","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5378","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses Changes in Foreign Currency Rates Based on Official International Standards"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 20px; font-family: 'Times New Roman';\"><strong>Institute media<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 20px; font-family: 'Times New Roman';\"><strong>The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Changes in foreign currency rates based on official international standards and their reflection on measurement and eloquence governing audit reasons\/applied research) for the student Budoor Shaker Sinead to obtain chartered accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 20px; font-family: 'Times New Roman';\"><strong>The study aimed to show the change in foreign exchange rates in branches of foreign companies and its impact on audit procedures by identifying the financial and tax impact and the possibility of applying International Accounting Standard No. (21) AIS in Iraq and multinational companies, the impact of applying International Accounting Standard (21) AIS on the procedures of the external auditor when auditing for the year 2020 and preparing appropriate audit procedures to show and audit the treatments of differences resulting from the adoption of International Accounting Standard No. (21).<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 20px; font-family: 'Times New Roman';\"><strong>\u00a0The study concluded that the risks of fluctuations, the impact of financial transfers, financial risk management, the impact of market fluctuations, the impact of global economic changes, the importance of external auditing, and enhancing the efficiency of external auditing.<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><\/h3>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;5379&#8243; img_size=&#8221;FULL&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/3&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5378\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":38,"featured_media":5380,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[34,53],"tags":[],"class_list":["post-5378","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archives","category-discussions-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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