محاسبة عقد السلم و السلم الموازي في إطار التمويل الإسلامي لدى المصارف الإسلامية وفق ما تنص عليه (Aaoifi)‎ : حالة بنك البركة الجزائري

الملخص EN

The Islamic banking institutions, like other financial institutions need to apply formats investment and develop the Islamic financial products, which may contribute to the improvement and strengthening of financial reports.

financial institutions can achieve economic advantages through Salam financing institutions because it represents a source of funding for them, and the accounting aspects of Salam financing is considered as one of the most important means in the innovation, developement of this contract to the users of its information.