الفهرس 
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Abstract
With the beginning of the twenty first century, there have been many changes in the economic and commercial activities across the globe, taking for example: the widespread of electronic commerce (e-commerce) transactions in addition to the emergence of multinational companies with branches all over the world , therefore all these factors have resulted in increasing the extent and number of foreign operations and accounting transactions among different countries . In the past each country applied its own national accounting standards that were relevant to its accounting and financial reporting needs, but the economic changes and the increased volume of accounting transactions among different countries addressed the need for adopting uniformed accounting standards to be applied globally.