المعيار الدولي التاسع للتقرير المالي (IFRS-9)‎، و أثره في حساب زكاة الدين بالمصارف الإسلامية بالإمارات : دراسة فقهية تحليلية

الملخص EN

The Islamic banks in the UAE are obliged to abide by IFRS in preparing their financial statements, And these financial statements are also used by the Shari’a boards for calculating zakat.

There are contradictions between the measurement standards adopted by IFRS and the measurement rules according to the Sharia requirements for zakat calculations.

This study aims to analyze the impact of applying IFRS-9 by Islamic banks on calculating zakat of debts, weighting different contemporary jurisprudential opinions on the issue, and then the evaluation of the method used by Islamic banks in the UAE to calculate Zakat.

This evaluation is conducted using the Sharia standards and the relevant decisions of the Fiqh Councils.

the research used an inductive, analytical and descriptive method.

The prominent finding was that the method of calculating zakat followed by Islamic banks in the UAE is contrary to the Sharia standards as the deferred profits and precautionary allowances are not subject to Zakat.