تطبيق معيار المرابحة و المرابحة للأمر بالشراء في المصارف : دراسة تحليلية على المصارف الإسلامية في السودان

الملخص EN

The study problem represented in the main question that do Islamic banks work in Sudan apply the requirements of Murabaha and Murabaha to the purchase orderer standard which issued by Accounting and Auditing Organization for Islamic and Financial Institutions (AAOIFI)?.

The study aims at identifying the role of Sudan central bank in controlling the financing practice through Murabaha and Murabaha to the purchase orderer.The study outcome that Islamic banks work in Sudan just apply part of Murabaha and Murabaha to the purchase orderer standard requirements.

The study recommended to apply accounting treatments according to Islamic accounting standard Murabaha and Murabaha to the purchase orderer .