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: | , |
|---|---|
| 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 |
| _version_ | 1797227203400826880 |
|---|---|
| author | Ahmad Nawaf Obaidat, Dr. Mohammad Eid Al-Hajaia |
| author_facet | Ahmad Nawaf Obaidat, Dr. Mohammad Eid Al-Hajaia |
| author_sort | Ahmad Nawaf Obaidat, Dr. |
| collection | DOAJ |
| description | 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's awareness and understanding level of the importance of this standard, implementing difficulties, types of indications which lead to impairment and to measure disclosure level provided by companies in regard to impairment.
One of the most important findings of the study is the existence of sufficient companies’ awareness and understanding of the importance of the standard. The study also revealed that the companies were committed to implement the standard and provide its related disclosures. |
| first_indexed | 2024-04-24T14:37:04Z |
| format | Article |
| id | doaj.art-1391b2710da7425ea71d81ff1551b233 |
| institution | Directory Open Access Journal |
| issn | 2214-4625 |
| language | English |
| last_indexed | 2024-04-24T14:37:04Z |
| publishDate | 2013-12-01 |
| publisher | Business School, Holy Spirit University of Kaslik (USEK) |
| record_format | Article |
| series | Arab Economic and Business Journal |
| spelling | doaj.art-1391b2710da7425ea71d81ff1551b2332024-04-02T23:22:23ZengBusiness School, Holy Spirit University of Kaslik (USEK)Arab Economic and Business Journal2214-46252013-12-0181213010.1016/j.aebj.2013.11.003The Reality of Implementing International Accounting Standard 36 “Impairment of Assets” in Jordanian Industrial Companies ShareholdersAhmad Nawaf Obaidat, Dr.0Mohammad Eid Al-Hajaia1Assistant Professor, Department of Accounting Chairman, Tafila Technical University, JordanLecturer, Department of Accounting, Tafila Technical University, JordanThe 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's awareness and understanding level of the importance of this standard, implementing difficulties, types of indications which lead to impairment and to measure disclosure level provided by companies in regard to impairment. One of the most important findings of the study is the existence of sufficient companies’ awareness and understanding of the importance of the standard. The study also revealed that the companies were committed to implement the standard and provide its related disclosures.http://www.sciencedirect.com/science/article/pii/S2214462513000054ImpairmentAssetsInternational Accounting StandardsFinancial Information. |
| spellingShingle | Ahmad Nawaf Obaidat, Dr. Mohammad Eid Al-Hajaia The Reality of Implementing International Accounting Standard 36 “Impairment of Assets” in Jordanian Industrial Companies Shareholders Arab Economic and Business Journal Impairment Assets International Accounting Standards Financial Information. |
| title | The Reality of Implementing International Accounting Standard 36 “Impairment of Assets” in Jordanian Industrial Companies Shareholders |
| title_full | The Reality of Implementing International Accounting Standard 36 “Impairment of Assets” in Jordanian Industrial Companies Shareholders |
| title_fullStr | The Reality of Implementing International Accounting Standard 36 “Impairment of Assets” in Jordanian Industrial Companies Shareholders |
| title_full_unstemmed | The Reality of Implementing International Accounting Standard 36 “Impairment of Assets” in Jordanian Industrial Companies Shareholders |
| title_short | The Reality of Implementing International Accounting Standard 36 “Impairment of Assets” in Jordanian Industrial Companies Shareholders |
| title_sort | reality of implementing international accounting standard 36 impairment of assets in jordanian industrial companies shareholders |
| topic | Impairment Assets International Accounting Standards Financial Information. |
| url | http://www.sciencedirect.com/science/article/pii/S2214462513000054 |
| work_keys_str_mv | AT ahmadnawafobaidatdr therealityofimplementinginternationalaccountingstandard36impairmentofassetsinjordanianindustrialcompaniesshareholders AT mohammadeidalhajaia therealityofimplementinginternationalaccountingstandard36impairmentofassetsinjordanianindustrialcompaniesshareholders AT ahmadnawafobaidatdr realityofimplementinginternationalaccountingstandard36impairmentofassetsinjordanianindustrialcompaniesshareholders AT mohammadeidalhajaia realityofimplementinginternationalaccountingstandard36impairmentofassetsinjordanianindustrialcompaniesshareholders |