The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan: a systematic review

A comprehensive literature review and analysis of auditing and "fair value accounting (FVA)" growth in Jordan and the "Arab - Middle Eastern (ME)" region are presented in this paper. It determines fair value implementation criteria and their impact on auditing pricing and applica...

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Vydané v:	Cogent business & management Ročník 11; číslo 1; s. 1 - 17
Hlavní autori:	Alharasis, Esraa Esam, Prokofieva, Maria, Clark, Colin, Haddad, Hossam, Alramahi, Nidal
Médium:	Journal Article
Jazyk:	English
Vydavateľské údaje:	Abingdon Taylor & Francis 31.12.2024 Cogent Taylor & Francis Ltd Taylor & Francis Group
Predmet:	Accounting audit pricing auditing fair value accounting Auditing standards Business, Management and Accounting Commercial Law Economics and Development Fair value Fair value adoption International Standards on Auditing Jordan Middle east Middle East, Jordan
ISSN:	2331-1975, 2331-1975
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