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The Value of International Financial Reporting Standards (IFRS) Adoption on Improving the Reality of Fair Value Measuring in the Jordanian Banks

Journal of Administrative and Economics Science

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Field Value
 
Title The Value of International Financial Reporting Standards (IFRS) Adoption on Improving the Reality of Fair Value Measuring in the Jordanian Banks
 
Creator AL-rood, Shaher Falah
 
Description Presented Paper in    International Financial Reporting Standards (IFRS) Conference - Challenges & Opportunities  1st – 2nd May, 2012   Organized by  College of Business & Economics, Qassim University  ،  Saudi ArabiaAbstract .This study aims to explore the Value of international financial reporting standards adoption on improving the reality of fair value measuring in the Jordanian banks, for data collection a questioner was developed, a sample of 102 questioners were analyzed using SPSS. The most important findings of the study were that there is a significant relation between IFRS adoption (Banks compliance of IFRS, improving accountants and auditors knowledge, IFRS relevance to the  Jordanian  environment,  and  the  relevance  of  Jordanian  regulations)  on  improving  the  reality  of  fair value measuring, also, there is no significant relation for the measuring risks (credit, liquidity and market risks) during fair value measuring according to the functional level in the organization.  Keywords: International Financial Reporting Standards (IFRS), Fair Value, Jordanian Banks.
 
Publisher Qassim University Academic Publishing and translation
 
Contributor —
 
Date 2012-04-26
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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Format application/pdf
 
Identifier http://publications.qu.edu.sa/ojs/index.php/economic/article/view/511
 
Source Journal Of Administrative And Economics Science; Vol 5, No 2
 
Language eng
 
Relation http://publications.qu.edu.sa/ojs/index.php/economic/article/view/511/497