تفاصيل الرسالة العلمية

The study aimed to identify the extent of applying of accounting for construction contracts in accordance with the requirements of the Financial Reporting Standard (15) in contracting companies in Jordan through its dimensions (recognition, measurement and disclosure), as well as identifying the obstacles to the application of the standard. The questionnaire followed the descriptive and analytical approach, where the primary data was collected by means of the questionnaire from the accountants working in the contracting companies in Jordan, who numbered (140) questionnaires, which represented the final sample of the study. As percentages, frequencies, arithmetic means, and standard deviations. A t-test was used to verify and test hypotheses. The study found that there is a applying to apply the dimensions of the international reporting standard (15) to a medium degree, and that there are obstacles that limit the full application of the standard. The study recommended that senior managements in contracting companies should encourage accountants and motivate them to fully implement the provisions of the standard, hold workshops for engineers, technicians and accountants together to achieve more understanding and awareness for them about the information that must be provided and its nature to help facilitate the application of the standard, and hold training courses in this field