تحديات توحيد المخرجات المحاسبية للمؤسسات المالية الإسلامية في ظل تطور الصناعة المالية الإسلامية

الملخص EN

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The study aims to highlight the importance of the Islamic financial industry in light of the instability of the global financial markets in recent years, which has drawn the world's attention to it due to ongoing crises, as well as to study the obstacles that prevent the integration and development of Islamic financial institutions in international economies.

The study concluded the need to unify the accounting practice through joint cooperation of countries practicing the Islamic financial industry, also, the success of the Golden Dinar project is able to give Islamic countries negotiating power to impose the obligation of Islamic financial institutions to comply with the accounting standards developed by the organization "AAOIFI".