تطوير الاجراءات المحاسبية في المصارف الإسلامية المحلية على وفق متطلبات عقود الأنشطة المصرفية الإسلامية

الملخص EN

The research aims to the most important points; to describe the accounting procedures for contracts in local Islamic banks, to consolidate concepts and simplify the procedures of contracts through the analysis of the accounting procedures for contracts on the nature of activities of Islamic banks; analysis of the activities practiced by Islamic banks such as Murabaha, Mudaraba, Istisna'a and others; as well as the banking business related to the sale and purchase of foreign currencies and others.

The research reached the most important conclusions that there are differences in the concepts of banks where some of the concepts focused on the axis of activities without investment or the level of the relationship between savers and investors or in terms of influence in the community or in terms of the body that organizes the banking or in terms of legal frameworks or in terms of medical business or in terms of legal organization.

The terms of Murabaha mentioned by jurists, which we have explained, are consistent with the philosophy on which the conceptual framework of accounting is based in terms of the conditions of useful information (Relevance, credibility and predictive power.

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), That the lease contract is one of the most important contracts in Islamic law and has a significant impact on the economic aspect of the achievement of the successful investment of human resources and manpower in work and the exploitation of skills, since it is a key element in the economic life of any country such as housing and means of transport, which represent surplus to some while losing to some.

The local banks research samples did not exercise that activity.

The most important recommendations is the need for a particular test to check mudarba account under the terms of speculation that we mentioned in the body of research adoption of the overall concept of Islamic banking, which is the Islamic financial units that lead all banking and finance, trade and investment businesses and the establishment of different types of projects and contributing to them through various investment vehicles such as speculation and usury and sell goods and the lease and other whether inside or outside the country.

It aims to invest funds and funds its clients in accordance with Sharia law in order to obtain financial reward and social returns and benefit members of society in general.