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 application status. This pa...

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Auteurs principaux:	Esraa Esam Alharasis, Maria Prokofieva, Colin Clark, Hossam Haddad, Nidal Alramahi
Format:	Artigo
Langue:	Inglês
Publié:	Taylor & Francis Group 2024-12-01
Collection:	Cogent Business & Management
Sujets:	Fair value adoption International Standards on Auditing auditing fair value accounting audit pricing Middle East, Jordan Business, Management and Accounting
Accès en ligne:	https://www.tandfonline.com/doi/10.1080/23311975.2024.2391564
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