Financial Reporting Regulations Development and the Need of IAS财务报告制度的发展和国际会计准则的需要.pptVIP

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Financial Reporting Regulations Development and the Need of IAS财务报告制度的发展和国际会计准则的需要.ppt

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Financial Reporting Regulations Development and the Need of IAS财务报告制度的发展和国际会计准则的需要

Financial Reporting Regulations Development and the Need of IAS1921 - 2002 Dr. Mohammad Al-Shiab Mohammad_alshiab@ Significance The amount of information disclosed by companies depends on: The economy level of development. The legislation in force. The development of the accounting profession. The existence of a sophisticated financial market. The purpose of this paper to explore the role of legislation, the profession and the Jordanian financial market in shaping and influencing the current financial reporting practices of public shareholding companies. Structure Companies Act No.12 of 1964 Considered as the first piece of Jordanian legislation. Contains general disclosure requirements. True and fair balance sheet is to be prepared. Two types of companies identified: partnership and limited shareholding companies. Emphasis on the provision of information by public and private shareholding companies. Provided detailed and specified procedures that must be followed by an auditor. Some of the Act 1964 Limitations No mention of any specific disclosure requirements with regard to the contents of financial statements. Required companies to prepare financial statements in accordance with Generally Accepted Accounting Principles (GAAP), which was not clearly specified. Provided for a limited range of types of companies that could be established. Developments As a result of: The increase in the number of corporations. The establishment of the new stock exchange in 1978. The emergence of the first accounting professional body in the country. The Temporary Companies Act No. 1 of 1989 was then placed. Companies Act No.1 of 1989 Provided detailed and specified procedures that must be followed by an auditor. Provided for a wider range of types of companies that could be established. Emphasised the prohibition of insider trading. Some of the Act 1989 Limitations Publishing the stockholding position of dependents was not required. No provisions regarding consolida