الإفصاح المحاسبي في القوائم المالية وفق المعيار المحاسبي الإسلامي رقم (1)‎ : دراسة حالة بنك البركة الإسلامي الجزائر

الملخص EN

The objective of this study is to clarify the accounting disclosure in the financial statements of Islamic banks in accordance with Islamic Accounting Standard No.

1, because the disclosure process has an important role in enriching the value and benefit of the accounting information appearing in the financial statements and clarifying the financial position of the bank and its use in the decision making process.

The study showed that Al Baraka Islamic Bank-Algeria prepared and presented the financial statements in accordance with Islamic Accounting Standard No.

1 for the budget and extrabudgetary and the results accounts were disclosed in the annual report.

In contrast, And a schedule of changes in private funds and the ence of any annexes or supplementary clarifications.

A number of recommendations were reached, most notably the necessity for Al Baraka Bank to prepare and publish the financial statements stipulated in Islamic Accounting Standard No.

(1).