Abstract

The study aimed to highlight the objectives of the privatization process of accounting and the extent of the application of Jordanian firms after privatization of those goals and also aimed to identify the application of the accounting methods of measuring the financial statements of companies. Study questionnaire was also used as a key tool to get the information, was the use of the arithmetic mean and standard deviation as methods of statistical. Study find the following results: The Jordanian firms after privatization disclose all financial statements in the financial statements process is applied and this means that it applies the principles of financial accounting accepted ,and the information that explains the economic situation, and the project's financial feasibility and economic problems disclosed in financial statements. Most recommendation: changes in accounting and financial systems, and the quality of the available financial information, required after privatization, making divestitures decision such as the type of privatization method to use and its timing.

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