مدى تطبيق معيار المحاسبة المالي (الإجارة و الإجارة المنتهية بالتمليك)‎ في المصارف الإسلامية العاملة في فلسطين

الملخص EN

The study aims to identify the extent of applying the Financial Accounting Standard (FAS) No.

(8)- leasing and lease ended in possession- in Islamic banks operating in Palestine.

To achieve the objectives of the study, the researchers conducted a study analysis that covers three main aspects: knowing how important is the formula of lease ended in possession by using some indicators, highlighting the executive conditions terms of the lease ended in possession contract format and their compatibility with the limits that control them, and finally identifying the extent of applying the FAS No.

(8) by an analytical study of the financial statements and the notes attached.

The study showed that the lease ended in possession is considered as one of funding formula used by Islamic banks, but it is not so important.

The study also showed the incompatibility of some of the terms of the contract with the limits that control them and, finally, the study found that the Islamic banks operating in Palestine are not applying the Financial Accounting Standard No.

8.

The study recommended that the Islamic banks should use the other formulas and not only Al Murabaha, and it is important to apply the Financial Accounting Standard (8).

It also recommended that Al Sharia Supervisory Board should review the terms of the lease ended in possession in accordance with the limits that control this formula.