Impairment Accounting Practice in Jordanian Industrial Public Shareholding Companies under IAS 36
Mohammad Ebrahim Nawaiseh · Current Journal of Applied Science and Technology · 2015
Aims: The object of the research is to provide empirical evidence on the Jordanian industrial companies how to measure a value of their non-current assets impairment through analysis of Discount Cash Flows (DCF), to reach evidence that the occurrence of impairments is less depend...
Open access
Research Article
10.9734/BJAST/2016/19786