التكييف الفقهي للإجارة المنتهية بالتمليك : دراسة في ضوء ضوابط و أدوات التمويل الإسلامي الصادرة عن البنك المركزي العراقي لعام 2018 م

الملخص EN

In light of the supervisory vision and facilitating the work of Islamic banks in accordance with the provisions of Islamic law, and by virtue of the supervisory authority of the Central Bank of Iraq, the Central Bank of Iraq has developed a strategic plan that included the preparation of controls for Islamic finance instruments in order to develop and improve the Islamic banking industry in Iraq.

In view of the fact that these controls have been characterized by the condensation and the ence of the evidence of the Sharia law as is the case in the standards of the Accounting and Auditing Authority of Islamic Financial Institutions (AAOIFI), this study has come to indicate this.

There is an urgent need to study these controls, to know their jurisprudential document and to show their compatibility with or violate the provisions of the Shariah, so that the transactions of Islamic banks are free of prohibited or suspicious transactions, especially those in which they are usury or semi-usury