مدى التزام المصارف الإسلامية الفلسطينية بمعيار العرض و الافصاح العام في القوائم المالية : دراسة تطبيقية على المصارف الاسلامية بمحافظات غزة

الملخص EN

The beholder of the concept of Islamic accounting in Islamic financial institutions, especially Islamic banks, finds that they are studying deeply and substantively the statement of how to apply Islamic accounting principles and concepts, in particular the standard of presentation and public disclosure of Islamic institutions in order to provide adequate, appropriate and reliable information to users of financial statements and information In order to achieve the maximum objectives of the concerned and users and help them to express opinion and take decisions that are consistent with their interests and opinions, and serve all the beneficiaries of the information it discloses.

The study aims to identify in detail the Islamic presentation and disclosure standard and its importance in addition to measuring the degree of compliance of Islamic banks of Palestine with the requirements of achieving that standard, based on the hypothesis which says: Islamic banks of Palestine are committed to the requirements of the criterion of Islamic presentation and disclosure.

To achieve the objectives of the study and test its hypotheses, a questionnaire was prepared containing 08 questions distributed to the study sample.

They are managers of branches of Islamic banks and heads of the organization control and audit inside the banks as well as internal auditors of the questionnaires underwent analysis by using T-test in order to test the hypotheses of the study.

The findings of the study was that the Islamic banks of Palestine considers the application of the requirements of Islamic presentation and disclosure in Palestine as obligatory this is due to the instructions of the Central Bank and the organization control and internal auditing within the banks, as well as the existence of a law obliging Islamic banks to apply the accounting standards issued by the Accounting and Auditing Organization for Islamic Institutions.

The study recommended the need for the Central Bank and Islamic banks to continue to apply that standard and conducting intensive training courses for employees concerned with the process of applying that standard in addition to keeping up with the latest development in that area, especially what is issued by the Accounting and Auditing Islamic Institutions, which positively reflects on the banks, and increases the confidence of the parties of the Islamic accounting and reviewing organization either external or internal parties