The study seeks to determine the extent of the application of the Jordanian industrial companies to the requirements of Accounting Measurement No. 2 on stock, to identify the accounting measuring instruments on the measurement of cost of inventories and the concept of those tools and to identify ways of accounting disclosure concerning the stock of industrial companies according to World No. 2 standards. The study is based on the inductive method (secondary sources) of books and references and previous studies related to the subject of the study to cover the theoretical framework of the study. It will also be relying on the deductive approach (primary sources) snapped of financial statements of certain industrial companies to see how the commitment of industrial companies fulfils the requirements of International Accounting Standard No. 2. Based on findings, it is recommended that there is a need to use the replacement value to evaluate some industrial companies’ stock items. Also, there is a need to use the annual inventory system, especially if the prices of raw materials are volatile or unstable or exposed or affected by changes in exchange rates.

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Hosban, A. A. (2016). Accounting disclosure for stock goods and industrial companies IAS 2-An analytical study of industrial companies listed on the Amman Stock Exchange. International Journal of Business and Administrative Studies, 2(2), 45-49.