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An-Najah University Journal for Research - B (Humanities)

Abstract

The aim of this study is to show the obstacles of measurement fair value in the accounting of the biological assets of the Jordanian agricultural companies,-from the view of Accountants-, questionnaires have been created to collect required data, andto test hypotheses of the study. In order to achieve the objectives of this study 38questionnaires have been distributed among financial managers & accountants in the Jordanian agricultural companies. One sample (t) test was usedto test the hypotheses of thestudy. While Cronbach's alpha was used to test the degree of reliability and internal consistency ofthe questionnaire. The study has showed different results, the most important of them are: the agricultural companies of Jordan -from view of Accountants-face obstacles of measurement fair value in the accounting of the biological assets, with the highest average related tothe treatment of unrealized gain (loss)of measurement fair value of the biological assets, followed by the obstacles related to the nature of biological assets in case ofmeasurement fair value, and the last obstacles related to the basics or methods of measurement fair value in the accounting of the biological assets,with the averagesof (3.87, 3.74, 3.71), respectively. Accordance withthe results of the study, the researchershighlighted several recommendations, the most important of them arethe important ofagreement between accountants professionorganizationon amethod, ora coordinatedwayto measurethe fair valueof biologicalassetsand agricultural crops, in orderto increase thereliabilityandcomparability of agricultural financialreports, that followsreliable and suitable methodforJordanianagriculturalcompanies environment.

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