مدى التزام المصارف الإسلامية العراقية في تطبيق معايير المحاسبة المالية الإسلامية

الملخص EN

The aim of the research is to identify accounting standards for Islamic banks, analyze the most important problems in the application of Islamic accounting standards, as well as analyze some of the principles and methods used in applying accounting standards in Islamic banks.

In its practical aspect, the research sought to study and analyze the extent of Iraqi Islamic banks 'commitment to the requirements of the standards Islamic accounting in light of the financial statements to compare the use of accounting standards for the years 2018 and 2019, for the Islamic banks that were selected as a sample for the research, which were represented by (Kurdistan International Islamic Expenditure), (Iraqi Islamic Bank) and the National Islamic Bank), and the research reached a set of results.

The most important of them is that the accounting approach used in Islamic banks, the research sample was based on the traditional method, which was similar to many contradictions in the presentation and disclosure of financial statements, and it is not compatible with everything in it with the Islamic curriculum and its specificity based on the lawful and forbidden and the view of Islamic law on ownership and money and methods of earning Also, there is a variation in the extent of banks 'commitment to credit policies, and that the Islamic National Bank did not disclose 4 items out of 6 items that should be disclosed and presented in accordance with International Standard No.

(FIRS 9) Financial Instruments.

The research recommended the necessity for Iraqi Islamic banks to adhere to Islamic accounting standards, and to enhance the principle of transparency in presenting financial statements in accordance with those standards in order to gain the confidence of investors and customers.

And improve their financial situation.