المعايير المحاسبية لمعالجة اختلالات العقود في إطار نظرية وضع الجوائح عند المالكية

الملخص EN

The research aims to provide an integrated vision to address the imbalances of dimensions contracts, within the framework of the theory of pandemics, which provide treatment to come out of the emergency circumstances a negative impact on the contracts, treatment to achieve justice, and the distribution of the burden of loss, and takes into account the exceptional circumstances causing an imbalance in the principle of equal rights and obligations in the contracts.

This analytical study of the foundations of the theory of b: third Majah, and objective criteria for the Decade, taking into account known as the people experience, and the market price, value, analysis of the merits of b: to influence, and the quantitative amount and the nature of meeting, and accounting standards, and provide mathematical models applied reveal the effectiveness of the theory All of this in the context of an analytical study of the standards governing the theory, such as : the achievement of the intended benefit of the contract, ownership of the productive group, and the extent to which the absence of liability or fault..., especially since the theory of pandemics, with the law and standards applicable in the various sections of Principles of Islamic Finance, however, limited to for crop, which has the makings of Alamkannat to be the rule in addressing the imbalances of the contracts.