مدى امتثال الشركات الاردنية الصناعية المساهمة لتطبيق معيار المحاسبة الدولي )36 IAS (تدني قيمة الاصول " دراسة وصفية " The Degree of Compliance of Jordanian Industrial Companies to Apply the International Accounting Standard Impairment of Assets (IAS 36(

المرايات, أنس ماجد سليمان (2014) مدى امتثال الشركات الاردنية الصناعية المساهمة لتطبيق معيار المحاسبة الدولي )36 IAS (تدني قيمة الاصول " دراسة وصفية " The Degree of Compliance of Jordanian Industrial Companies to Apply the International Accounting Standard Impairment of Assets (IAS 36(. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to identify The degree of compliance of Jordanian industrial companies to apply the International Accounting Standard (IAS 36( Impairment of Assets، and to know the most important difficulties that limit the obligation to apply the rules of this standard, and determine whether compliance with the rules criterion linked to a set of variables: Qualification، the number of years of experience, as well as recommendations that would contribute to the application of standard . The researcher collects data related to the study through books، periodicals، and publications tacked by impairment of assets. The preliminary data were collected through questionnaire designed based on the International Accounting Standard (IAS) No. (36), in addition to previous studies. The questionnaire has been distributed on a study sample م consists of the accountant, chief financial officer, internal auditor and head of the accounting department working at Jordanian industrial companies with a capital of more than (15) million JD. (125) Questionnaires were distributed and (102) recovered with a return percentage of (81.6%); the researcher used the statistical programme (SPSS) for data analysis and testing hypothesis. The results showed that the Jordanian Industrial contributing Companies abide by the relatively high degree of application of the criterion (36) Impairment of assets, however, there are a range of difficulties that limit the obligation to apply the criterion most notably the lack of an active market, as well as weakness mile administration towards the application of the standard in order to improve financial position, and the difficulty of understanding and interpretation of the requirements of the standard, and ignoring some of the items of recognition, measurement and disclosure due to the lack of importance and impact on the financial statements, and the lack of qualified accounting staff . In light of the findings the researcher presents a number of recommendations, most notably : the need for continued Jordanian industrial companies in its commitment to apply the rules of International Accounting Standard (IAS36) relating to the deteriorating value of the assets, and the organization of training courses for the staff of the financial circles in industrial companies on the application of international accounting standards, especially with regard to the area of the rules of the standard impairment of assets, and also the researcher recommends the need to increase attention to international accounting standards, ن on the grounds that the commitment to provide confidence to investors and helps in financial comparisons and financial analysis, and because of its impact also increase the confidence of the shareholders in the financial statements .

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