طرق محاسبة زكاة الشركات: دراسة نقدية وتقييمية

الملخص EN

The aim of this research is to define corporate Zakat accounting and present its concepts, foundations, and the various methods used to calculate the amount of corporate Zakat, while trying to project the concepts and methods of corporate Zakat accounting used by companies in different countries of the Islamic world on the Algerian accounting environment, by adapting its concepts, terminology, and rules to the Algerian financial accounting system, which represents the framework for preparing the financial statements of Algerian companies, in order to help companies and other interested parties (corporate managers, partners, shareholders, Zakat fund managers) to understanding the principles of corporate Zakat accounting and its practical applications.