القياس و الإفصاح في نشاط المشاركات و المشاركات المتناقصة في المصارف الإسلامية : دراسة ميدانية في مصرف إيلاف الإسلامي

الملخص EN

The present study focuses on the concepts of the partners and diminishing partners contracts from the accounting view and according to the frame of the Islamic rules related to the partners and diminishing partners.

Also, the study discusses a measurement and disclosure of the partners’ concepts.

It, then, studied the financial statement issued from ELAF Islamic bank.

The study concluded that the measurement of the partners and diminishing partners is not clear and inadequate discloser.

The study also concluded that regarding the differences between traditional bank and Islamic bank the controlling and procedures for the central bank of Iraq are the same.

Further, the study concluded that there is no relationship between partners, diminishing partners and the increasing efficient of the bank staff.