مدى تطبيق المصارف الإسلامية لمعايير المحاسبة الإسلامية المتعلقة بعمليات المرابحة الإسلامية في البنوك الإسلامية في الأردن

الملخص EN

This study aimed to show the basis of measurement of accounting operations in Murabaha Islamic banks according to Islamic accounting standards , also aimed to show how the impact of accounting measurement tools on the financial statements , in addition to the identification of a theoretical framework for Islamic Murabaha .

Were distributed a questionnaire consisting of 19 paragraph to reflect the variables and hypotheses of the study questionnaire was distributed to the internal auditors in Islamic banks in Jordan.

One of the most important results of this study: that Islamic banks are based on download all direct costs on commodity Murabaha to become the buyer stores and this they apply the principle of historical cost when implementing Murabaha contracts and provable books on the implementation of the Murabaha contract, and the Islamic banks on dividend Murabaha contract According to the contract period with the client, and this shows the revenue and expense entitlement for each period for the other to something that is easy to calculate Zakat without regard to profit next periods, and income is recognized Murabaha contracts as a liability trader at the date of implementation of Murabaha contracts and shall thereafter accountant on the distribution of profit over a decade Murabaha through the use of inventory adjustments at the end of the accounting period through the application of the principle interview revenue expenses .

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And it was the most important recommendations of the study : the need to take into account that if damage or perished part of these assets before handed over to the client was related to the institution , the value of the shortage is a loss , and reduce the carrying amount , and - to be separation between the speculative unrestricted profit and trading profits to buy it in the financial statements , and that is the need to disclose the losses incurred from the different exchange rates as well as the profits realized