متطلبات الإفصاح العام و مدى تطبيقها في التقارير المالية المنشورة للمصارف الإسلامية : دراسة تطبيقية على عينة من المصارف الإسلامية بالسودان

الملخص EN

The problem of the study represented in the following question: to what extent Islamic banks in Sudan committed to implement the general disclosure requirements in its published financial report according to the general disclosure and the presentation standard.

The study aimed to examine the published financial reports of Islamic banks in Sudan to identify the extent of its commitment to implement the requirements of the standard.

The study tests the following hypothesis: there is a statistically significant relationship between the general disclosure requirement according to the general disclosure and the presentation standard and its disclosure in published financial reports of Islamic banks in Sudan.

The study used the historical method to review and analyze the previous studies and linked them to the study subject, and the deductive approach in the formulation of the hypothesis of the study through the study problem, besides the inductive and descriptive analytical approaches to test the hypothesis of the study through applied study data.

The results of the study showed that Islamic banks in Sudan did not commit for full implementation of the disclosure requirements stipulated by the standard.

The study calls for the Islamic banks in Sudan to oblige for the implementation of all requirements of the general disclosure and the presentation standard.