THE IRAQI MAGAZINE FOR ADMINISTRATIVE SCIENCES,
2018, Volume 14, Issue 57, Pages 67-95
AbstractThe exchange rate of the real economic face of any country, and with the development in the business environment resulted in an increase in risks, especially exchange rate risks, which prompted the economic units to avoid them by hedging financial instruments. As the Iraqi economic units do not report financial activities on hedging activities, Which prompted the researchers to address this problem and its statement, as well as urging those units to seek the application of international accounting and financial reporting standards. .
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