The Extent of Application the Accounting Concept of the Fair Value in the Jordanian Banks According to the Requirements of the International Accounting Standards

摘要

This Study aimed to identify the application concepts of fair value in Jordanian banks and to identify how to fair value measured , recorded , and disclosure in banks records . This study was applied on the Jordanian banks the size of study society was about ( 15 ) banks and ( 70 ) questionnaire has been submitted.For this purpose a questionnaire was designed and distributed to the accountants or financial manager to gather the necessary data to view results. The SPSS program was used for data analysis and hypotheses test. The study reached to a number of results , the most important are: 1- The Jordanian banks to apply the fair value concepts in their records and from where ( measurement , disclosure ). 2- The Jordanian banks not to apply the fair value concepts in measurement the trading liabilities. 3- The Jordanian banks disclosure about the fair value effect on accounts that measuring in fair value. In the light of the above results it leads to the following recommendations the most important are: 1- The Jordanian banks should held courses and inform the accountants about new developments that arise on fair value. 2- The Jordanian banks should to adopt application the International Accounting Standards (IAS)