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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Veröffentlicht in:	Cogent business & management Jg. 11; H. 1; S. 1 - 17
Hauptverfasser:	Alharasis, Esraa Esam, Prokofieva, Maria, Clark, Colin, Haddad, Hossam, Alramahi, Nidal
Format:	Journal Article
Sprache:	Englisch
Veröffentlicht:	Abingdon Taylor & Francis 31.12.2024 Cogent Taylor & Francis Ltd Taylor & Francis Group
Schlagworte:	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
Online-Zugang:	Volltext
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