الدكتور محمد شديد، يشارك في نشر دراسة جديدة بعنوان “أثر تطبيق معيار المحاسبة الدولي رقم 36 (انخفاض قيمة الأصول) على تقييم قدرة المنشأة على الاستمرار في العمل في الشركات الصناعية المدرجة في بورصة عمان”
ملخص البحث
This study aims to identify the impact of applying the International Accounting Standard No. 36 (impairment in the value of assets) on the assessment of the enterprise’s ability to continue in industrial companies listed on the Amman Stock Exchange, and to achieve the objectives of the study, the descriptive analytical approach is adopted, where the researchers collect data on the independent variable (Financial Accounting Standard No. 36), and measure the dependent variable (assessing the company’s ability to continue) through a number of important financial ratios represented by the Altman model to predict financial failure, and conduct some mathematical and statistical tests to ensure the validity or invalidity of the hypotheses. The study population consisted of (32) companies representing all the industrial sector companies in the Amman Stock Exchange, whose data were available during the fiscal period (2017–2021), by looking at the annual financial reports issued by those companies with a rate of (160) observations (company-year). The study concluded that there is an impact of the application of International Accounting Standard No. 36 (impairment in the value of assets) on the assessment of the enterprise’s ability to continue in the industrial companies listed on the Amman Stock Exchange. The study recommended working to increase the interest of companies in general and companies of the industrial sector in particular in applying Financial Accounting Standard No. 36 and taking into account all indicators of impairment of assets, whether internal or external, conducting impairment tests, and disclosing the events that lead to recognizing an impairment loss.
كيفية الاستشهاد للبحث:
Almubaydeen, T. H., Mohammad, A. N. F., Alkabbji, R., Shadid, M., & Binsaddig, R. (2024). The effect of the application of the international accounting standard no. 36 (Impairment in the value of assets) on the assessment of the enterprise’s ability to continue as a going concern in the industrial companies listed on the Amman stock exchange. In Artificial Intelligence and Economic Sustainability in the Era of Industrial Revolution 5.0 (pp. 651-661). Cham: Springer Nature Switzerland.
رابط البحث
https://link.springer.com/chapter/10.1007/978-3-031-56586-1_47