An Empirical Assessment of Jordanian Holding Companies in Attainment of International Accounting Standards (IAS)

Nawaiseh, Mohammad Ebrahim and Badayneh, Jomana M. and Shetaiwi, Abdullah S. Al and Sarareh, Suhayb Yunis (2014) An Empirical Assessment of Jordanian Holding Companies in Attainment of International Accounting Standards (IAS). British Journal of Economics, Management & Trade, 4 (6). pp. 978-991. ISSN 2278098X

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Official URL: https://doi.org/10.9734/BJEMT/2014/7916

Abstract

Aims: This paper investigates the need for the assessment of Jordanian holding companies in attainment of International Accounting Standards (IAS): (27), (28) and (IFRS) no. (3).

Study Design: Research paper.

Place and Duration of Study: Jordan. Questionnaire in 2013.

Methodology: 40 questionnaires were circulated by hand to the financial departments in these companies.

Results: The study concluded a set of results: holding companies realize degree of compliance with the requirements of (IAS) for a business combination with a percentage of (76.46%), the percentage of the degree of compliance to the disclosure requirements is (72.13%).

Item Type:	Article
Subjects:	Pustakas > Social Sciences and Humanities
Depositing User:	Unnamed user with email support@pustakas.com
Date Deposited:	06 Jul 2023 04:42
Last Modified:	17 Jan 2024 04:36
URI:	http://archive.pcbmb.org/id/eprint/805

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