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&...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Business School, Holy Spirit University of Kaslik (USEK)
2013-12-01
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Series: | Arab Economic and Business Journal |
Subjects: | |
Online Access: | http://www.sciencedirect.com/science/article/pii/S2214462513000054 |