المفاهيم المحاسبية الملائمة للتطبيق في المصاريف الإسلامية مقارنة بالمصاريف الربوية

الملخص EN

In order to determine the accounting concepts relevant to application in Islamic banks the paper intial the Islamic banks as the concept and principles used.

Then go on the goals it seek and the merits of Islamic bank comparing with usary bank.

Then we go on the role of Islamic bank on the social justice.

Then the paper presents the most important concepts principle, posulate which is relevant to bank activities