القياس و الإفصاح عن عقود الإجارة المنتهية بالتمليك كأداة للتمويل في القوائم المالية للمصارف الإسلامية بالسودان : بالتطبيق على بنك التضامن الإسلامي

الملخص EN

The study aims to identify the measurement and disclosure of contracts for hire-purchase as a Tools for financing in the Financial Statements of Islamic Banks in Sudan - and the application of Altadamom Islamic Bank, where the problem was the study in that the measurement and disclosure of contracts for hire-purchase in Islamic Banks in Sudan are not consistent with Islamic and international standards which affects the validity and fairness of the Financial Statements of these Banks.

Through the following question : Are measurement and disclosure of Accounting Operations for decades, including hire-purchase Is not consistent with the standard of Financial institutions (8) and the International Standard No.

(17) Affect the validity and fairness of the Financial Statements? The study concluded that the measurement and disclosure of Accounting Operations for hire-purchase contracts in Islamic Banks Is not consistent with the standard of the Accounting and Auditing for Islamic Financial Institutions (8) Leasing and hire-purchase