The extent of the application of the Jordanian public shareholding companies listed on the Amman Stock Exchange with the requirements of revenue recognition of international accounting -Standard 18
Abstract
The study aimed to identify the measurement of
accounting and the recognition of the terms of revenue
according to the International Accounting Standard 18 , and
consists study population consisted of internal auditors in the
Jordanian Public Shareholding industrial companies were
distributed to 45 identifying the internal auditors were used
methods of statistical such as alpha test and percentages and
averages. The most important findings of the study : that of
joint stock companies apply the foundations of accounting
measurement by standard 18 as it applies the rules of revenue
recognition in the financial statements. The most important
findings of the study : the need to adopt the fair value as the
basis for the recognition of revenue , and the need for the
application of this study on the services sector , and the need
to conferences that illustrate the advantages of the application
of international accounting standards work.
Copyright & License
All Research Plus Journals (RPJ) publish open access articles under the terms of the Creative Commons Attribution (CC BY-SA 4.0) https://creativecommons.org/licenses/by-sa/4.0/ License which permits use, distribution and reproduction in any medium, provided the original work is properly cited & ShareAlike terms followed.
Copyright on any research article in a journal published by a RPJ is retained by the author(s). Authors grant RPJ a license to publish the article and identify itself as the original publisher. Upon author(s) by giving permission to RPJ either via RPJ journal portal or other channel to publish their research work in RPJ agrees to all the terms and conditions of https://creativecommons.org/licenses/by-sa/4.0/ License and terms & condition set by RPJ.
3rd party copyright
It is the responsibility of author(s) to secure all necessary copyright permissions for the use of 3rd-party materials in their manuscript.
Disclaimer
Research Plus Journals Open Access articles posted to repositories or websites are without warranty from RPJ of any kind, either express or implied, including, but not limited to, warranties of merchantability, fitness for a particular purpose, or non-infringement. To the fullest extent permitted by law RPJ disclaims all liability for any loss or damage arising out of, or in connection, with the use of or inability to use the content.
