SUMMARY
The study aimed to identify the measurement ofaccounting and the recognition of the terms of revenueaccording to the International Accounting Standard 18 , andconsists study population consisted of internal auditors in theJordanian Public Shareholding industrial companies weredistributed to 45 identifying the internal auditors were usedmethods of statistical such as alpha test and percentages andaverages. The most important findings of the study : that ofjoint stock companies apply the foundations of accountingmeasurement by standard 18 as it applies the rules of revenuerecognition in the financial statements. The most importantfindings of the study : the need to adopt the fair value as thebasis for the recognition of revenue , and the need for theapplication of this study on the services sector , and the needto conferences that illustrate the advantages of the applicationof international accounting standards work.