العوامل المؤثرة في تقدير العمر الإنتاجي للأصول الثابتة في الشركات الصناعية الأردنية : دراسة ميدانية لواقع الأردن

الملخص EN

The purpose of this study is to survey the factors that affect the useful life estimate of fixed assets of the Jordanian industrial companies.

In order to achieve this purpose, a questionnaire was developed and distributed to a sample of industrial companies listed on the Amman Financial Market(AFM).

in ition, an interview were made with decision makers of some of these companies.

The study concluded that the income tax, technological development and servatism principles reduce the useful life estimate Of fixed assets.

The study has adopted many recommendations.

The most recognizable one is to Jordanian income tax law in a way hat grants decision makes in industrial companies more freedom in choosing g the appropriate deprecating method