المواءمة بين المعايير المحاسبية الإسلامية و المعايير المحاسبية الدولية : مواجهة التحديات القائمة في الدول العربية

الملخص EN

This study aimed to look at the experience of Arab countries in compliance of Islamic accounting standards in the banking sector and Islamic financial institutions, and to review the most important challenges facing the harmonization of accounting and auditing standards in Islamic banks and financial institutions with international standards.

The researcher tried to find appropriate methods to help harmonize Islamic accounting standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI) with IFRS standards.

The researcher relied on the descriptive approach by reviewing previous studies, and he also reviewed the practical problems facing AAIOFI, especially when applying and Aligning Islamic standards, through conducting the necessary interviews with specialists.

The results revealed that the most important challenges facing AAIOFI in harmonization: (1) There is no harmony between the Islamic accounting standards and some generally accepted accounting principles (GAAP), (2) International accounting standards are adopted by many Islamic banks in issuing their financial statements, (3) International standards are not able to deal with the specific aspects of Islamic banking, (4) There is no unified and practical model for controlling banking transactions especialy in Shari’a and accounting parts (Standardization).The study recommended the importance of reviewing the methodology of issuaing of Islamic accounting standards through AAIOFI .The study also recommended AAIOFI the importance of Shari'ah's compliance when harmonizing AAIOFI standards with international standards, and not to fall under the influence of pressure and hegemony issued by the International Accounting Standards Board (IASB).