What are the list of countries in R/3 which do not have decimals in their currencies?

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Depending upon client's requirement, you can set the control of currency decimals in oy04.

In the DB, SAP stores all amount values with 2 decimal places. But when SAP reads it, it interprets it based on the currency associated with the amount field.

Try the FM BAPI_CURRENCY_CONV_TO_EXTERNAL. Pass the amount obtained from DB and the currency. This will give you back the actual interpreted value.

Which table we can get the number of decimal places for a particular currency type? 
Eg: USD has 2 decimals
      JPY has 0 decimals

Check the table TCURX.

Based on user profile you can get the currency format from USR01.

Use This Code: It takes care of decimal notation based on user profile.

What ever may be the user profile for decimal notation.

FIELD_NUM = 1,233.50

OR

FIELD_NUM = 1.233,50

OR

FIELD_NUM = 1 233,50

***************************************

SELECT SINGLE DCPFM FROM USR01
INTO VAR_DCPFM WHERE BNAME EQ SY-UNAME.

IF VAR_DCPFM EQ 'X'.
REPLACE ALL OCCURRENCES OF ',' IN: FIELD_NUM WITH ''.

TRANSLATE FIELD_NUM USING ','. 
ELSEIF VAR_DCPFM EQ ''.
REPLACE ALL OCCURRENCES OF '.' IN: FIELD_NUM WITH ''.

TRANSLATE FIELD_NUM USING '.'. 
TRANSLATE FIELD_NUM USING ',.'.
ELSEIF VAR_DCPFM EQ 'Y'.
TRANSLATE FIELD_NUM USING ',.'.
ENDIF.

***************************************

This code will result into : 
FIELD_NUM = 1233.50

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