محاسبة التمويل بالمرابحة للآمر بالشراء في ضوء معايير هيئة المحاسبة و المراجعة للمؤسسات المالية الإسلامية (الأيوفي)‎ : دراسة حالة بنك فيصل الإسلامي السوداني

الملخص EN

In this paper, we want to introduce the Accounting and Auditing Organization for Islamic Financial Institutions and its various accounting standards, as well as shed light on the methods and procedures of the Murabaha and Murabaha contracts for buying orders, which represent the bulk of the activities of Islamic banks and the benefit they represent to banks and customers benefiting from these transactions.

As well as investors who are interested in Shari'ahcompliant investments and try to highlight the various stages of accounting treatment of the murabaha contract for the purchase order, based on the Financial Accounting Standard No 02 issued by the Accounting and Auditing Organization for Islamic Financial Institutions, and highlight the extent of the commitment of the Faisal Islamic Bank of Sudan in the various stages of the accounting treatment of this standard