مدى التزام المصارف الإسلامية الفلسطينية بمعيار العرض و الإفصاح العام الصادر عن هيئة المحاسبة و المراجعة للمؤسسات المالية الإسلامية في القوائم المالية

الملخص EN

The study aims to identify in detail the Islamic presentation and disclosure standard and its importance in addition to measuring the degree of compliance of Islamic banks of Palestine with the requirements of achieving that standard, based on the hypothesis which says: Islamic banks of Palestine are committed to the requirements of the criterion of Islamic presentation and disclosure.

To achieve the objectives of the study and test its hypotheses, a questionnaire was prepared containing 80 questions distributed to the study sample.

They are managers of branches of Islamic banks and heads of the organization control and audit inside the banks as well as internal auditors and heads of accounting sections.

116 of the questionnaires underwent analysis by using T-test in order to test the hypotheses of the study.