معوقات قياس القيمة العادلة في محاسبة الأصول البيولوجية وفق المعيار الدولي (41)‎ "الزراعة"

الملخص EN

The aim of this study is to show the obstacles of measurement fair value in the accounting of the biological assets of the Jordanian agricultural companies,- from the view of Accountants-, questionnaires have been created to collect required data, and to test hypotheses of the study.

In order to achieve the objectives of this study 38 questionnaires have been distributed among financial managers & accountants in the Jordanian agricultural companies.

One sample (t) test was used to test the hypotheses of the study.

While Cronbach's alpha was used to test the degree of reliability and internal consistency of the questionnaire.

The study has showed different results, the most important of them are: the agricultural companies of Jordan - from view of Accountants- face obstacles of measurement fair value in the accounting of the biological assets, with the highest average related to the treatment of unrealized gain (loss) of measurement fair value of the biological assets, followed by the obstacles related to the nature of biological assets in case of measurement fair value, and the last obstacles related to the basics or methods of measurement fair value in the accounting of the biological assets, with the averages of (3.87, 3.74, 3.71), respectively.

Accordance with the results of the study, the researchers highlighted several recommendations, the most important of them are the important of agreement between accountants profession organization on a method, or a coordinated way to measure the fair value of biological assets and agricultural crops, in order to increase the reliability and comparability of agricultural financial reports, that follows reliable and suitable method for Jordanian agricultural companies environment.