تطبيق معيار المحاسبة المالية الإسلامي رقم (8)‎ (المعدل)‎ في البنوك الإسلامية : دراسة عملية على المصارف الإسلامية الأردنية

الملخص EN

The present study focused on the analysis of accounting processes Leasing (financial lease) in the Jordanian Islamic banks in the light of the standard lease rate number (8) issued by the Accounting and Auditing of the Islamic financial institutions(AAOIFI) to identify the extent of applying this standard in Islamic banks.

The study found that the Islamic banks of Jordan applied this stander in general especially in the financial statements, but these banks don’t apply this stander, sometimes, in some operations on this type of lease, such as the accounting treatment for expenses maintenance and repair.

The study also found that the stander of financial lease number (8) not treatment the insurance operations of this type of lease.

At the end of the study a researcher recommended that the Islamic banks in Jordan need to amend some accounting procedures for leasing ending with ownership (financial lease) and modify the standard number (8) to cover all aspects related to this type of lease operations of private insurance on the Major