أثر تطبيق المعايير الصادرة عن هيئة المحاسبة و المراجعة للمؤسسات المالية الإسلامية في تحقيق متطلبات التكامل بين المنظومة المالية و الصناعة المالية الإسلامية

الملخص EN

This study aims at to define the role of the standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions in achieving the integration requirements between the financial system and the Islamic banking industry, for this purpose the questions was used as a tool for scientific research by studying a sample of Al Baraka and Salam Bank tires.

The simple linear regression method was used as a tool to test the study hypotheses through the use of statistical program Spss.

The study reached a number of results, the most important of which is that the Organization it has contributed to the requirements of integration between the financial system and the Islamic financial industry, finally we came up with a set of recommendations.