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Accounting Disclosure for Stock Goods and Industrial Companies IAS 2–An Analytical Study of Industrial Companies Listed on the Amman Stock Exchange

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  • ATALLAH AHMAD HOSBAN

    (Aqaba University of Technology, Jordan)

Abstract

The study seeks to determine the extent of the application of the Jordanian industrial companies to the requirements of Accounting Measurement No. 2 on stock, to identify the accounting measuring instruments on the measurement of cost of inventories and the concept of those tools and to identify ways of accounting disclosure concerning the stock of industrial companies according to World No. 2 standard. The study is based on the inductive method (secondary sources) of books and references and previous studies related to the subject of the study to cover the theoretical framework of the study. It will also be relying on deductive approach (primary sources) snapped of financial statements of certain industrial companies to see how the commitment of industrial companies fulfills the requirements of International Accounting Standard No. 2. On basis of findings it is recommended that there is need to use the replacement value as a basis for evaluation of some components in stock items of industrial companies. Also there is need to use the annual inventory system, especially if the prices of raw materials are volatile or unstable or she is exposed or affected by changes in exchange rates.

Suggested Citation

  • Atallah Ahmad Hosban, 2016. "Accounting Disclosure for Stock Goods and Industrial Companies IAS 2–An Analytical Study of Industrial Companies Listed on the Amman Stock Exchange," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 2(2), pages 24-28.
    • Handle: RePEc:apa:ijbaas:2016:p:24-28
    DOI: 10.20469/ijbas.2.10001-2
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    Cited by:

    1. Yehezkiel Cahya Putra & Mokh Suef, 2018. "The Improvement of Overhaul Desalination Plant Pltgu Duration in Pt.Pjb up Gresik Using Approach of Lean-Six Sigma Method," International Journal of Business and Economic Affairs (IJBEA), Sana N. Maswadeh, vol. 3(5), pages 207-216.
    2. Haroon Hussain & Rohani Md-Rus & Hamdan Amer Ali Al-Jaifi, 2017. "Board Size and Dividend Policy: A Review," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 3(5), pages 197-201.
    3. Kittikhun Taechaubol, 2017. "Investor types and trading of the environment, social and governance stocks in the stock exchange of Thailand," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 3(1), pages 38-48.
    4. Surya Nuriansyah & Asrid Juniar & Redawati, 2017. "Factors Affecting Dividend Payout Ratio of Food and Beverage Manufacturing Companies in Indonesia," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 3(6), pages 229-238.
    5. Zunairoh & Fatkhurrohman, 2019. "Liquidity, leverage, and cash holding: Evidence from Indonesia listed real estate firms," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 5(2), pages 79-87.
    6. Charlyna S. Purba & Yenny A.S, 2017. "The urgency of local act draft on corporate social responsibility (CSR) in Way Kanan," Journal of Advances in Humanities and Social Sciences, Dr. Yi-Hsing Hsieh, vol. 3(2), pages 69-81.
    7. Cholifah Bahri & Mahsina S. E & Asmie Poniwati, 2017. "The influence of undervaluation, free cash flow, leverage and dispersion of ownerships toward company’s stock repurchase (An empirical study of Indonesia stock exchange public listed companies)," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 3(5), pages 235-247.

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