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The Suitability of the Jordanian Small and Medium-Sized Enterprises to the Requirements of International Financial Reporting Standards

机译：约旦中小企业对国际财务报告标准要求的适用性

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摘要

The aim of this study is to identify the suitability of Jordanian Small and Medium Sized Enterprises environment with the requirements of Financial Reporting Standards specific to them in the presentation of financial statements and explanations. Furthermore, to identify the constraints small and medium sized enterprises face when applying their own Financial Reporting Standards. In order to achieve objectives of the study, a questionnaire was designed to collect the necessary data; they were distributed to auditors licensed to practice the auditing profession in Jordan, the study sample consisted of 135 licensed auditors. The study concluded based on statistical tests that small and medium sized enterprises correspond to the requirements of International Financial Reporting Standards specific to them in the presentation of financial statements. Also that the environment of small and medium sized enterprises correspond to the requirements of International Financial Reporting Standards specific to them in the presentation of explanations to the financial statements.
机译：本研究的目的是确定约旦中小型企业环境的适用性，以便在财务报表和解释的介绍中对其进行财务报告标准的要求。此外，在申请自己的财务报告标准时识别中小企业面临的制约因素。为了实现研究的目标，旨在提出问卷来收集必要的数据;他们分发给许可执业审计员在审计专业的审计专业中，研究示例由135名许可审计员组成。该研究基于统计检验，中小型企业对符合财务报表介绍的国际财务报告标准的要求。此外，中小企业的环境符合国际财务报告标准的要求，对他们的财务报表的解释说明。

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