(أثر رخص العملة وغلائها على أداء الديون والقروض (العملة السورية أنموذجا

The value of a currency swings between low and high in an acceptable or extreme range. This change has effect on debts and loans. This research aims to explain the effect of low and high values of currency on the settlement of debts and loans with the application on the Syrian currency as the case. The research relies on the inductive, analytical and practical approaches. The researcher concluded some findings; one of the important findings is that the standard currency is influenced by the low and high value in extreme cases. In this case, debts and loans are settled by their values of gold or any other common currency. On the practical aspect, the Syrian currency sharply declined and the exchange rate on 1/7/2011 was 50 Syrian Lira to one dollar and today on 24/11/2012 it is 82.5 Syrian Lira to one dollar which is an extreme change that must be settled by the value of gold or any famous currency such as the dollar or others.