Accounting and Tax Treatment of Transactions Based on Exchange Rate Changes
This course focuses on the principles of recording commercial transactions and the accounting and tax treatment of assets and liabilities affected by fluctuations in foreign exchange rates. It provides practical guidance supported by real-life cases and applied examples in accordance with Lebanese regulations.

Course Overview
The course is designed for accountants, auditors, tax professionals, and finance specialists who deal with foreign currency transactions and need to properly reflect exchange rate changes in accounting records, financial statements, income tax, and VAT calculations in Lebanon.

Course Content
The course includes the following topics:
• Comparison between Decision No. 893/1 and Decision No. 111/1, highlighting key differences and implications
• Explanation of the content of Circular No. 114/S1
• Practical cases and applied examples explaining how to implement Decision No. 893/1, record accounting transactions, and analyze their impact on:
o Balance sheet accounts
o Profit and loss accounts
• Tax treatment related to Income Tax and Value Added Tax (VAT)
• Accounting and tax treatment of foreign currency purchase and sale transactions
• Methods to reduce or avoid negative impacts resulting from foreign exchange rate fluctuations
• Open discussion for questions and practical clarifications

Language of Instruction
This course is delivered in Arabic, ensuring accurate understanding of technical accounting and tax treatments related to exchange rate fluctuations in Lebanon.