مدى التزام شركات التأمين المساهمة العامة الأردنية بمعيار المحاسبة الدولي (39)‎ : الأدوات المالية : الاعتراف و القياس

Abstract EN

this study aim to measure the compliance of the Jordanian insurance companies with the requirements of international accounting standard، ias (39)، (recognition and measurement) ، moreover it is attempt to identify the obstacles to comply with ias (39) from the perspective of financial managers and heads of accounting departments stuff in insurance companies، to achieve the goals of the study the Scoular designed and developed a questionnaire for this purpose which were distributed to the individuals of the study community، providing two questionnaire for each company، and the estimated number of companies in Amman stock exchange where (23) companies.

at the same time 46) questionnaires were distributed and completely collected.

the analytical study of the data and examining the hypotheses resulted in concluding the results which shows the compliance of insurance companies with reference to ias (39) at statistically significant level with some differences on some requirement.

in addition the study showed that there are many obstacles abstracting the implantations of ias (39).as a result of the study it shows some of conclusion and recommendations.