Özet:

This research aims to examine the impact of applying IFRS (9) in the preparation of financial reports by taking into consideration: the scope, recognition, classification, and the measurement on the decisions of investors from the view point of brokerage managers, investment managers, and financial analysts in companies listed on the Amman Stock Exchange investment companies. The descriptive analysis methodology is used and the questionnaire is also used as a tool of collecting data for this research. Questionnaires have been distributed on a sample consisting of 33 investment firms listed on Amman Stock Exchange (ASE). The research finds that there is an impact of applying IFRS 9 by the scope, recognition, classification, and measurement on investors’ decisions. Keywords: Investment Decision, International Financial Reporting Standard (9), Scope, Recognition, Classification and Measurement.

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