الجوانب الإدارية و المحاسبية لصندوق مواجهة مخاطر الاستثمار في المصارف الإسلامية

الملخص EN

This study aims at revealing the administrative and accounting aspects of the investment risks Fund in Islamic banks through the study of the reality of the management of these funds and accountability in the Jordanian Islamic banks, where they were put up important questions relating to the administration of the Fund and its accounting and investment amount accumulated in it.

The researcher found that the establishment of such funds need arising from the nature of Islamic banks and subject to the supervision and control by the central banks and that there is a difference in the foundations of this fund truncated and accountable between accounting Islamic standard number (11) and the advisory opinion of the Jordanian Fatwa Board .

The study revealed that the investment of this funds are forbidden.

The researcher at the end of the study recommended the need to tighten control over the composition and management of the fund by increasing the disclosure statement of deduction and sources and uses of this fund is accurate method in the light of the Sharia Board of the Bank.