تقييم واقع المعالجات المحاسبية عن أنشطة المرابحة المصرفية في البيئة العراقية بالتطبيق على مصرف جيهان الإسلامي

الملخص EN

The aim of the research is to identify the reality of the accounting treatments for Murabaha activities applied in Cihan Islamic Bank operating in the Iraqi environment and evaluate them according to Islamic Accounting Standard No (28) Murabaha and other future sales, and the research reached several results, the most important of which are: Cihan Bank's adoption of accounting treatments on the accounting system Unified for Iraqi banks and insurance companies, and that this system is designed for traditional banks, which led to the difference in the names of accounts from the Islamic accounting standard, and despite Cihan Bank's reliance on the unified accounting system for Iraqi banks and insurance companies, most of the accounting treatments for Murabaha activities are compatible with the requirements of the Islamic accounting standard No.

(28) Murabaha and other future sales, and the research reached recommendations, the most important of which is the commitment of Islamic banks in the Iraqi environment to apply the Islamic accounting standards issued by (AAOIFI), according to the Islamic Banking Law No.

43 of 2015 and the instructions and controls of the Central Bank of Iraq, and to update the unified accounting system For banks to add accounting treatments for Murabaha activities in accordance with the requirements of the accounting standard A Islamic No.

(28) Murabaha and other sales issued by (AAOIFI).