أثر تطبيق معايير المحاسبة الإسلامية في تحقيق خاصية الملاءمة والموثوقية في القوائم المالية: دراسة ميدانية في المصارف الإسلامية في سورية

الملخص EN

This research aims to identify the impact of the application of Islamic accounting standards in achieving the feature of relevance and reliability in the financial reports of Islamic banks in Syria.

banks, and 75 valid questionnaires were retrieved for the study, and the study reached the following results: • the application of Islamic accounting standards achieves the characteristic of convenience in the financial reports of Islamic banks, from the point of view of workers in Islamic banks in Syria.

• the application of Islamic accounting standards achieves the characteristic of reliability in the financial reports of Islamic banks, from the point of view of workers in Islamic banks in Syria.

a number of recommendations were made.