قابلية تطبيق معيار المحاسبة الإسلامي رقم(09)‎ الزكاة في المصارف الإسلامية : دراسة حالة مصرف السلام- الجزائر- للفترة (2018-2020)‎

الملخص EN

The aim of this research is to study the possibility of applying Islamic Accounting Standard No.

(09) Zakat in Islamic banks by following the analytical approach to applying the net invested funds method, by studying Al Salam Bank Algeria for the period 2018-2020, and trying to direct the attention of Islamic financial institutions to the adoption of Islamic accounting standards, even if it is adopted partial.

He reached several results, the most important of which are: Islamic Accounting Standard No.

(09) can be applied to determine the base and amount of Zakat for Al Salam Bank Algeria, taking into account the significant differences that created a gap between the terms adopted in the standard and those adopted in the financial statements of Al Salam Bank, as well as the importance of Zakat as an expense and its impact on Bank output before tax.