مدى الإفصاح في التقارير المالية لتطبيق المعيار المحاسبي الدولي رقم (1)‎ للشركات الصناعية الأردنية (قطاع الصناعات الغذائية و المشروبات)‎

الملخص EN

The study aimed to clarify the general considerations of IFRS 1 and the minimum requirements to be presented in the presentation of the financial statements and to indicate the extent to which the Jordanian industrial companies (Food and Beverage Industries) comply with International Accounting Standard No.

(1).

The study showed that the items required in International Accounting Standard (IAS) 1 are the ratio of compliance and application or compliance of the company to the standard, with the company No.

4 being ranked first and highest (75% ), 2 companies ranked second (72% ), Ranked third with 69% , 5 ranked fourth with 65% and 1 with 58% .

The recommendations were that there should be reports from government entities or accredited organizations showing the percentage of compliance in the application of disclosure and presentation according to International Accounting Standard No.

1 for all companies to be a guide for users on the credibility and transparency provided by these lists and the need to develop laws and instructions to guide companies to work.

In accordance with International Accounting Standards (IAS) 1, Accounting for Companies in case they fail to comply with IAS 1 to ensure that financial reports remain in the Justice and Transparency Department and to be highly credible, In accordance with the development of developed countries in commercial transactions and preparation of financial statements.