بيع المصوغات الذهبية بصيغة المرابحة والبدائل المشروعة: مصرف المستشار الإسلامي أنموذجا

الملخص EN

The research represents a serious attempt to find an alternative and a legitimate exit for a realistic jurisprudence issue targeting the entire society; Individuals and institutions, a matter of multiple studies and presented the theses, the legal bodies in the Iraqi Islamic banks that characterized the modernity of the covenant in this field, especially mentioning the Sharia supervision authority in the consultant bank.

With this attempt, I can say that it is the first to discuss it in this way and this is what distinguishes it from others in order to reach an acceptable alternative to Sharia, agreeing to the standards of the IOFI IAOIFI (AAOIFI) and the controls of the Central Bank of Iraq.

The search for a realistic jurisprudence alternative to the form of Murabaha that is made by many of the legal suspicions is legally prohibited, which is the formula of speculation that can be applied in Islamic banks as it is the most harmonious and compatible with the texts of Sharia and the standards of the Accounting and Internation al Review Authority of Financial Institutions (AAOIFI), Which the Central Bank of Iraq stressed the need to adhere to it, so the study was restricted to the formula of the speculation contract and presented it as an alternative legal solution to selling gold jewelry in the form of the Murabaha contract, through which customers and customers can buy gold jewelry away from the forbidden usury.