different accounting policies used between IAS 41 and applied to the Jordanian companies operating in the
agricultural sector reached to (3.89) and the standard deviation of 0.353 and thus we cannot accept the null
hypothesis, which means to accept the alternative hypothesis in terms of Sig = .000. Here, the emphasis is on the
existence of a clear difference between the accounting policies set out in standard 41 and accounting policies used
in the companies operating in the agricultural sector of Jordan, and by expanding knowledge of the causes of the
differences we made averages of the answers for the paragraphs that tested this hypothesis are high where the
lowest average was 3.52 and is related to the paragraph that states the non-recognition of the initial biological
assets at fair value minus the cost necessary to the point of sale. On the other hand, we see that the higher average
reached 4.06 and pertains to the paragraph that provides for the exclusion of the costs of the transfer of assets to
the market for sale and of the costs that arise from the fair value of biological assets. The reason for the difference
may be due to weakness accounting systems used in the agricultural companies emphasized in the first hypothesis
compared to the development in the policies of the recognition, measurement and disclosure to be followed.
Third, the difference between the accounting policies between companies operating in the agricultural sector of
Jordan.
Under the third hypothesis that there is no difference between the accounting systems applied in companies
operating in the agricultural sector of Jordan. To test this hypothesis, the statistical analysis One Way Anova has
been used.