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Research Article Open access CC BY 3.0

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

Mohammad Ebrahim Nawaiseh, Jomana M. Badayneh, Abdullah S. Al Shetaiwi, Suhayb Yunis Sarareh

Journal of Economics, Management and Trade · pp. 978–991 · Published 12 Mar 2014

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%).

IAS IFRS holding companies Jordan

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