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The study aimed at identifying whether the fair value accounting is appropriate measure of today's financial instruments as more firms follow (IFRS). The sample of the study consisted of a number of Jordanian industrial joint stock companies listed in the Amman Stock Exchange, and 50 out of 78 companies randomly selected. The results show a positive effect of fair value accounting on the appropriateness of the financial statement data in Jordanian industrial joint stock companies away from thedoi:10.25255/jss.2018.7.4.260.276 fatcat:a6hvnemdu5b6rerztywmkpyibq