مدى ملائمة عمليات التمويل و الاستثمار في المصارف الإسلامية لمعايير هيئة المحاسبة و المراجعة الإسلامية : دراسة ميدانية تطبيقية على المصارف الإسلامية العاملة في فلسطين

الملخص EN

This study aims at identifying how conformed are the finance and investment processes in Islamic Banks to Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) in forms of: Murabaha (Islamic financing structure), Mudaraba (trust financing contract), Istisna' (tooling), Ijarah (tenancy), and Musharaka (partnership).

In this study, the researchers adopted the descriptive analytical approach using financial statements of the Islamic Banks in Palestine in the period 2010-2015.

In addition to a structure questionnaire has been designed and applied with the study sample with a response rate 82%.

The study indicates that the finance and investment processes in Islamic Banks operating in Palestine are highly conformed to (AAOIFI) standards when it comes to: Murabaha, Mudaraba, Istisna', Ijarah, and Musharaka.

The study also shows that the rate of dealing in Murabaha is 92% in the Islamic banks, while for other financing and investment methods is 8%.

To enhancing the practice of all the standards; whether legal, accounting, moral or governance-related; issued by AAOIFI.

Moreover, to qualify the Islamic Bank staff to be capable of promoting, and designing programs, products and projects that can attract customers and capitalists in all finance and investment fields in order to activate other Islamic financing methods without focusing on only Murabaha.