إشكالية تطبيق النظام المحاسبي المالي (SCF)‎ على منتجات الصيرفة الإسلامية للبنوك العمومية الجزائرية: دراسة حالة البنك الوطني الجزائري BNA

الملخص EN

After licensing public banks to adopt Islamic banking products, several difficulties emerged in the accounting of these products according to the financial accounting system in Algeria.

we conducted this study during the year 2022.

it included a survey of the opinions of a sample of employees of the general directorate of accounting of the national bank of Algeria (NBA) about the difficulties they face and trying to find out possible solutions.

the study reached several results.

the most important of which was that the adoption of the reference of the international accounting standards (IAS) did not meet all the requirements for the accounting of Islamic banking products.

it also provided several recommendations.

the most important of which was the need to add a section to the financial accounting system to account these products that adopts the reference of the Islamic financial accounting standards.