محاسبة شركة المضاربة في الفقه الإسلامي : دراسة تحليلية مقارنة مع المصارف الإسلامية المعاصرة

الملخص EN

This study deals with the topic of the accountancy of speculative companies according to Islamic jurisprudence and Islamic banking system.

It aims to find out the best means of calculating the company expenses and profits and to find out the implementation level of this accountancy system in the contemporary Islamic Banks. This paper concluded that in the cases of speculative contracts it is mandatory to state the company expenses.

The beneficiary unforeseen expenses however should be stated in the contract or to be agreed on later on. As for the profit, the worker's share would not be considered as his right but until the money is liquidated, the profit is calculated and the capital is handed to its provider.

In the case of continuous speculations, estimated liquidation is mandatory but real liquidation must be operated by he end of the transactions and whereas new speculations are not expectd.

Also they should wait to the end of the speculations therefore the profit can be saved in the investment risk account as part of the social cooperation.

All this must be stated in the contract.