Abstract
This study trying to find solution to the problems concerning with foreign currencybelong to multinational companies, under the international accounting. The research paperdiscusses the concept of the international accounting and the problems belong to this kindof accounting. Those problems have been investigated through many ways. Internationalaccounting standard no. 21 which is concerning with treatment of the change of the pricesof the foreign currencies has been studied. That is necessary to discussing the abilityteaching the international accounting with other lessons for accountancy departments inorder to escort with other sciences .The Iraq accounting standards committee should issueaccounting standard and determining the right way to treat the problems transforming theforeign currencies for multinataional companies
