This paper aims to show the impact of hyperinflation on financial results, a phenomenon
that is experienced in developed or developing countries. The concepts of hyperinflation
and financial results were highlighted in addition to the effects of hyperinflation
on the financial results based on secondary sources and the financial results of multinational
corporations (MNCs) operating in Venezuela, which is currently the first among the
economies affected by hyperinflation; a significant impact of this type of inflation
on these affected corporations was observed. The most important result for this paper
is that hyperinflation leads to the issuance of financial results in a misleading
manner, and thus it causes difficulty in making proper decisions. Therefore, economies
affected by hyperinflation should pay attention to solving this problem by focusing
on how to manage the causes of hyperinflation.
