معايير المحاسبة الدولية و المشتقات المالية و المسؤولية عن الأزمة المالية العالمية و البديل الإسلامي

الملخص EN

Now; The world live in a big economic and financial crises which created by the problems of International Accounting Standards (IASs) jointly with many other factors.

Crises may be stopped, but at what price and how?; the latest declaration of European and young economies leaders in Italy (l'equila), 8/7/2009, evoke the creation of a new and stable International Financial System, so if it is merely a tempt to do a temporally equilibrium just like the amendments concerning IASs to give more transparency for financial data with out a real treatment for existing problems, then we will face more deterioration, these attitude seemed to be as colonialism or bad exploitation policies, this is the most representative to the reality today, otherwise we will be at the right direction and the accounting will fulfill that which the politic could not realized.

After analysis and abstraction of results, the study reached to some recommendations in the cadre of clean alternatives especially those related to the Islamic approach.