The aim of this research is to investigate the effect of preparing the
financial statements through International Accounting Standard /29/ on
the financial analysis through ratios, since the increase in the inflation
rate affects social and econom
ic aspects, the purchasing power of cash
had been decreased, so the financial statement of the listed companies
in the Syrian Stock Exchange didn't show the right position of these
companies because it didn't take into consideration the changes in
purchasing power even they are in compliance with International
Financial Reporting Standards (IFRS), so it wouldn't be possible to rely
on it for making decision, when use the financial analysis which is one of
the methods to help the financial statement user for their decision.
