معالجات محاسبية مقترحة لتمويل المرابحة على وفق معيار المحاسبة الإسلامية رقم 28: المرابحة والبيوع الآجلة وانعكاسها على القياس والإفصاح المحاسبي بحث تطبيقي في مصرف النهرين الإسلام –شركة عامة

الملخص EN

The research aims to identify the financing instrument Murabaha, measurement and disclosure in accordance with the Islamic Accounting Standard No.

28 Murabaha and Deferred Sales Explaining the difference between the Accounting Standard No.

(2) (Murabaha and Murabaha for Purchase Order) and the Islamic Standard No.

(28) (Murabaha and Deferred Sales) This is in the theoretical side From the research, as for the practical side, the research dealt with the accounting treatments issued according to the administrative instructions issued and approved.

by the research sample, evaluating them, then proposing accounting treatments for the real estate murabaha financing tool and applying them to the research sample and showing its reflection on accounting measurement and disclosure.

On the authority of the bank on the basic procedures for murabahah without going into other details, for example, but not limited to, such as early payment and its consequences, as well as discounts granted when purchasing from the original seller or calculating the provision for expected credit losses as a result of customers' delays.

The application of Islamic Accounting Standard No.

(28) is the latest set of changes in Presentation and disclosure of the real estate murabaha financing activity, most notably with regard to measuring revenues according to a policy Recognition at maturity and thus will be reflected in the balance of deferred profits, which in turn will be reflected in the balance of the murabaha financing, as well as the calculation of the provision for expected credit losses, which will also be reflected in the balance of the above instrument