This study dealt with the phenomenon of the existence of more than one exchange rate for one currency and aimed to identify the reality of the purchasing power of the national currency and to identify the most important problems and obstacles faced by the accountant when performing a currency in light of the multiplicity of the purchasing power of the currency and to know the problems that the national currency suffers from and to identify the reasons that led to the multiplicity  Purchasing power of the national currency The local environment and access to a set of conclusions and provide recommendations and solutions in order to standardize the information of accounting disclosure, this study assumed that there is a statistically significant effect at the level (05%) between the multiplicity of the purchasing power of the currency and the accounting measurement process  The level of (05%) between the multiplicity of the purchasing power of the currency and the process of accounting disclosure, and this study reached a number of results, the most important of which, it is clear that the independent variable has a degree of approval at a very high degree, as the multiplicity of the purchasing power of the national currency has a role in the process of accounting measurement and disclosure, as is clear  The dimension of the dependent variable is in agreement with the degree of agreement, since the measurement dimension came in the first place and came after the disclosure in the second place, as it becomes clear that the role of the multiplicity of power is the  Purchasing the national currency on the measurement process and accounting disclosure is a function at the level of 0.05 or less, so there is a statistically significant effect at the level of significance.  The significance and this means that there is a significant effect of the multiplicity of purchasing power of the national currency on the measurement process, and thus the first hypothesis is fulfilled, as it becomes clear that the arithmetic averages of the multiplicity of purchasing power of the national currency and disclosure are greater than the hypothesis averages for each principle.  It means that there is a significant effect of the multiplicity of the purchasing power of the national currency on the disclosure process, and thus the second hypothesis is fulfilled