تفاصيل الرسالة العلمية

This study aimed to identify the compliance (degree) of the shareholding industrial Jordanian companies with the requirements of the international financial reporting standards No. thirteen for fair value measurement. To achieve the objectives of this study the researcher using descriptive analytical method where used to obtain data and information on theoretical side, the analytical method used to obtain the primary data through distribute questionnaires to study and compile the necessary information placing the subject of research, and distributed (90) questionnaires to (30) companies, of which (3) questionnaires on each company, and then unloaded and analyzed using SPSS statistical program, and the use of statistical tests and treatments in order to reach the appropriate of value supports the study. The study has concluded that the Shareholding Industrial Jordanian Companies do not comply with the requirements of the International Financial Reporting Standards No.(13), and do not comply to the application of the fair value levels and disclosure about them. The researcher suggested asset of recommendation; the most important is the necessity to comply with the requirements of the International Financial Reporting Standards No.(13), and conduct such a study on other economic sectors but the non-industry sector