id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-9354	AL Frijat, Yaser	The Dynamics Application of Accounting Standards, and Its Importance in the Measurement with Fair Value & Disclosure	2016	14	.pdf	application/pdf	5491	234	36	Christensen & Nikolaev, (2013) study aimed to identify the circumstances in which application of fair value accounting is used as an alternative to historical cost, and the study concluded that application of fair value accounting on non-current intangible assets such as equipment and buildings are with a lesser degree of efficiency for decision-makers if are not compared with historical cost. Although improvements witnessed by financial reports environment in the last periods in light of (IAS/IFRS)adoption, and its importance in fair value measurement, but developing Asian Journal of Finance & Accounting ISSN 1946-052X 2016, Vol. 8, No. 2 ajfa.macrothink.org 48 Jordanian public Companies environment is deemed narrow and limited faced by many challenges, represented by lack of active markets that have larger role in accurate measurement and disclosed of fair value, and the lack of qualified accounting personnel to deal with changes in fair value that should be given attention and follow up its use and implementation.	cache/ajfa-9354.pdf	txt/ajfa-9354.txt