Abstract

The study aimed at identifying the concepts of multiple disclosure accounting and its importance to the financial statements and the effectiveness of its application in the Jordanian public shareholding companies from the viewpoint of the auditors’ where (120) auditor, was distributed (100) questionnaire randomly, recalled them (83) form suitable for analysis Statistical.

The study found a set of conclusions, most notably: that there is disclosure in the financial statements reasonably for various items ordinary and extraordinary necessary for users of financial information and data used in decision-making for all users, according to their needs, as well as the disclosure is reasonably well for results that have a direct correlation standards international accounting applicable to the preparation of the financial statements.

The study also recommended a set of recommendations, most notably: the need to disclose the inventory system used in inventory and provisions and reserves as well as the need to disclose the financing costs related to bank interest and gains and loss, expense and revenue independently of the other.

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