Some sectors of the Jordanian agriculture have reached, over the last few years, a considerably high standard of competitiveness. Such evolution occurred in a period where the government started to have a more passive position and, producers, in turn, tried themselves to modify the production...

Purpose – This paper aims to provide a historical review for several leading documents in relation to the objectives of financial statements. These documents are: The Trueblood Report , The Corporate Report , Making Corporate Reports Valuable ; and Guidelines for Financial Reporting Standards...

In the wake of corporate scandals and excessive stock options compensation, International Accounting Standard Board (IASB) has introduced a new accounting standard, IIFRS 2 Share-based Payments. The scope of the standard extends beyond payments to employees, but for the purpose of this study,...