出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The study aimed to identify the importance of the application of fair value accounting on the quality of financial statements to Jordanian commercial banks information. How is expand of the application of accounting fair value to the latest accounting standards used. To achieve this goal the researchers develop a questionnaire for that. Main findings of this study; the study showed that the more the quality of accounting information elements affected at fair value are appropriate. It was found through a field study that there is a significant impact of the application of fair value accounting and the appropriateness of the accounting information contained in the financial statements of commercial banks listed in ASE. One of the main recommendations of the study are: to listed in ASE commercial banks focus on the appropriateness of accounting information to investors and decision makers because of the impact on the decisions of investors and senior management in making investment decisions and administrative rational. In addition, when the issuance of the financial statements of commercial banks should be these lists are able to give useful and relevant information to help shareholders and investors make appropriate investment decisions. The commercial banks commitment to accounting and financial standards in the preparation of its financial statements because it is considered essentially very important to show the characteristics and quality of accounting information to the financial statements are appropriate and reliable, and committed bank provisions and laws set by the Central Bank of Jordan.
其他摘要：The study aimed to identify the importance of the application of fair value accounting on the quality of financial statements to Jordanian commercial banks information. How is expand of the application of accounting fair value to the latest accounting standards used. To achieve this goal the researchers develop a questionnaire for that. Main findings of this study; the study showed that the more the quality of accounting information elements affected at fair value are appropriate. It was found through a field study that there is a significant impact of the application of fair value accounting and the appropriateness of the accounting information contained in the financial statements of commercial banks listed in ASE. One of the main recommendations of the study are: to listed in ASE commercial banks focus on the appropriateness of accounting information to investors and decision makers because of the impact on the decisions of investors and senior management in making investment decisions and administrative rational. In addition, when the issuance of the financial statements of commercial banks should be these lists are able to give useful and relevant information to help shareholders and investors make appropriate investment decisions. The commercial banks commitment to accounting and financial standards in the preparation of its financial statements because it is considered essentially very important to show the characteristics and quality of accounting information to the financial statements are appropriate and reliable, and committed bank provisions and laws set by the Central Bank of Jordan. Keywords: Fair value accounting, Quality of information, Jordanian commercial banks.
关键词：Fair value accounting; Quality of information; Jordanian commercial banks.
