The Reality of Implementing International Accounting Standard 36 “Impairment of Assets” in Jordanian Industrial Companies Shareholders

The purpose of this study is to identify the reality of implementing International Accounting Standard 36 “Impairment of Assets” in Jordanian industrial companies shareholders. The study sample consists of (31) companies. A 33-item questionnaire was designed for this purpose to measure the companie&...

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Bibliographic Details
Main Authors: Ahmad Nawaf Obaidat, Dr., Mohammad Eid Al-Hajaia
Format: Article
Language:English
Published: Business School, Holy Spirit University of Kaslik (USEK) 2013-12-01
Series:Arab Economic and Business Journal
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S2214462513000054