قدرة معايير" Aaoifi"على مجابهة المعايير المحاسبية الدولية Ias Ifrs في المؤسسات المالية الإسلامية دراسة حالة : مصرف السلام و بنك الخليج

الملخص EN

The study aims to focus on the role of financial innovation in enhancing the efforts made by Islamic financial institutions to develop its international accounting standards by highlighting the Authority's contribution to developing accounting thinking in the field of Islamic financial transactions, and then diagnosing the reasons for the delay in generalizing the application of accounting standards to the Authority on The international level, and the study concludes with a field study of banking institutions in Algeria - Al Salam Bank and Gulf Bank - by using the interview and observation method as an essential tool to achieve the results reached.

we found that Islamic banking institutions in Algeria try to implement the accounting standards issued by “AAOIFI” in their financial transactions, but this disclosure remains insufficient.

This is due to the application of the chart of accounts applied to Algerian banks, which has led to a lack of transparency and credibility in the financial information presented.