إعادة تصميم النظام المحاسبي للمصارف في البيئة المحلية على وفق التطبيقات المصرفية الإسلامية الدولية

الملخص EN

At the local level in the early 1990s first established an Islamic bank 1993 is called Iraqi Islamic bank and was established by Dr.

abdullatef hmim and with capital of 200 Million Iraqi dinars .

After 2003 began the attention of Iraqis tend to create Islamic banks until now up to 30 banks in the present , He confirmed Mr.

Governor of the Iraqi Central Bank recently that there is more than 40 iintroduction licence to establish an Islamic bank in Iraq , That banking activity which is compatible with Sharia law widely welcomed by savers and those in need for more development and modernization in order to gain a greater share within the Iraqi market , and allowed the Iraqi Central Bank in recent years diverted more than nine companies transferring money to Islamic banks to support the Iraqi banking sector which in turn support sustainable development in the country .

This is the search in an attempt to highlight the Iraqi Islamic banks and the study and analysis of the reality of the accounting system to local banks and the areas of Islamic Development suggested , And analysis of the activities of Islamic banks such as Murabaha and speculation and an istisna.

and the establishment of analytical overview of the reality of accounting applications in one of the International Islamic banks and the potential to benefit from an analytical researcher has reached the conclusions of the most important analytical review of the accounting system to banks and insurance companies shown us activity did not consider the privacy of Islamic banks in terms of the names of accounts and the classification and accounting standards and goals , Islamic banking industry is the nature of the products as distinct as Murabaha and Murabaha by buying , Mudaraba financing ,alsilm And almawazi alsilm ,alajart and alajart almuntahiat bialtamlik , and an istisna and almawazi istisna and alqard alhasan , and require such products systematization specialist contracts are on the accounting procedures expressing them .