معايير المحاسبة المالية الإسلامية و دورها في ضبط و توجيه المؤسسات المالية الإسلامية

الملخص EN

This study aims to identify the Islamic Accounting Standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and to know their importance and role in controlling the work of Islamic financial institutions, The study found that The Application Of Islamic accounting standards result in accounting disclosure and transparency to the reliability and credibility of financial statements and facilitate the work of Islamic financial institutions find it difficult as in the application of international accounting standards for privacy of its work, It also concluded that compliance with these standards provides protection for Islamic banks from manipulating manipulators who hide under various Islamic financing names