تفسير الألفاظ الاحتمالية المستخدمة في معايير التقارير المالية الدولية-الاختلافات بين المدققين و المديرين الماليين : دليل من الأردن

Abstract EN

This study aimed to know the differences between financial managers and auditors in Jordan when interpreting verbal probability expressions (VPEs), such as (probable) which are used in international accounting standards and financial reporting (IFRS / IAS), when these terms are isolated (without text), Or within a specific text(in context).

The questionnaire was used to collect data from a sample consisting of (100) financial managers and auditors.

The data was analyzed using descriptive statistics and each of the (Mann-Whitney test), (Wilnoxney signed rank test) to test the hypotheses.

results of the study show that there are no differences between the financial managers and auditors when Interpretation of probability expressions without text while there is such a difference when these expressions are used in context, which indicates that the auditors are more conservative than financial managers, the researcher made several recommendations, including that the authorities concerned with international standards develop clear indicators for these probability expressions , and that more studies in Arab countries should be done to Compare them with other countries to determine the differences and their impact on the comparability of the financial statements.