المعايير الشرعية للمؤسسات المالية الإسلامية كبديل للمعايير المحاسبية الدولية من منظور تبني الفكر المحاسبي الإسلامي

الملخص EN

This study aimed to shed light on international accounting standards and the necessity of a shift towards the application of Islamic standards, to be used and adopted by the Accounting and Auditing Organization for Islamic Financial Institutions AAOIFI.

It was concluded that legal standards were issued for each of the Sharia, accounting, auditing, governance and business ethics to have covered most of the important aspects in the financial dealings of Islamic financial institutions, which contributed to making them a successful alternative to international accounting standards within both of Islamic and traditional institutions.