شروط الربح و أحكامه من خلال معيار المضاربة لأيوفي (AAOIFI)‎ و الفقه الإسلامي

Abstract EN

This research paper presents a discussion of some important issues related to the Requirements and Rulings to Profit, stipulated in Mudaraba Standard No.

13 within the Sharia standards set by the Accounting and Auditing Organization for Islamic Financial Institutions AAOIFI, with a comparison with what is in the books of jurists in the past and in the present.

The researcher concluded that there is a convergence between most of his issues, as I dealt with that in two demands that are presented by a preliminary requirement, which contains defining the vocabulary of the title of profit, mudarabah and the accounting authority, then a first requirement for the conditions of profit and it consists of four branches, which is that the profit is known, the ratio is common, not associated with a fee Specific, agreed upon at the time of the contract, and then a second requirement for profit rulings, which includes six issues that are usually the result of a breach of one of the previous conditions of profit with the statement of the sayings and documents of the jurists in the ruling on them.