أهمية الإفصاح وفق معايير المحاسبة المالية الإسلامية لدعم الحوكمة بالمؤسسات المالية الإسلامية

الملخص EN

This study aims to determine the role of disclosure in accordance issued by the Accounting and Auditing Organization for Islamic Financial Institutions in activating the governance, and the study concluded that the governance of good corporate system needs a certain level of disclosure and transparency of financial information and that's what meets its disclosure requirements in accordance with Islamic accounting standards.

But not mandatory application of these standards in the Islamic financial institutions may result in differences in the amount and methods of disclosure of financial information.