التطبيقات المحاسبية لبيع المرابحة في ضوء معايير المحاسبة الدولية

فهمي, محمد منصور (2009) التطبيقات المحاسبية لبيع المرابحة في ضوء معايير المحاسبة الدولية. Masters thesis, Université Mohamed Khider - Biskra.

Preview

Text P.G.pdf Download (136kB) | Preview

Abstract

The role of banks which are realizing the importance and mandatory construction of the modern economy, and represents the central pillar to keep pace with the evolution that reflects many changes and transformations of globalization in the context wider. The importance is that existence of the institutions of the Islamic bank and financial assistance is needed in Muslim countries to achieve economic and social development, not just as a traditional bank but, according to the complete philosophy and renewed the practice of the bank work, and prove their ability to service and in this economic environment. However, the emergence of this new type of banking regulation is imposed a very important issue which is the type of accounting standards to be applied to these banks, in the presence of international accounting standards may not suit the nature of the Islamic bank. To do this, the emergence of research on the implementation and harmonization of international accounting standards is necessary for Islamic forms, particularly the activity of the Murabaha transactions and the nature of Islamic accounting standards that were developed and their suitability to the environment of Islamic banks.

Actions (login required)

View Item