تطوير محاسبة الوقف الإسلامي في ضوء معايير الإبلاغ المالي الدولية
Other Title(s)
Develop Islamic Waqf accounting in the light of IFRS
Joint Authors
Source
Issue
Vol. 10, Issue 2 (30 Jun. 2019), pp.127-150, 24 p.
Publisher
University of Laghouat Faculty of Economics Commercial and Management Sciences
Publication Date
2019-06-30
Country of Publication
Algeria
No. of Pages
24
Main Subjects
Financial and Accounting Sciences
Religion
Islamic Studies
Topics
Abstract EN
Accountability has increased on Islamic Waqf claims, in order to ensure transparency, disclosure and accountability and determine responsibility, and make sure endowment management restrict sharia, laws and regulations, and standards of conduct, and the Islamic ethics and all private cessation controls, including contributing to the conservation endowment, assets and property, the rights of detained them and inspire confidence in the Wakf, and creates a positive image about the community, and contribute to the protection of cessation of risks resulting from mismanagement.
the study aims to develop a model for the interaction of accounting foundations and practices in the general framework of the management system in the Waqf institutions to control their activities and ensure their proper use of the suspended funds.
the study concluded that the proposed accounting model for the measurement and distribution of rents in Waqf institutions achieves a clear disclosure of all the rules, bases and controls on which this model is based, thus raising awareness of the work of Waqf institutions.
American Psychological Association (APA)
بومدين، نورين وهني، محمد جعفر. 2019. تطوير محاسبة الوقف الإسلامي في ضوء معايير الإبلاغ المالي الدولية. دراسات العدد الاقتصادي،مج. 10، ع. 2، ص ص. 127-150.
https://search.emarefa.net/detail/BIM-889872
Modern Language Association (MLA)
بومدين، نورين وهني، محمد جعفر. تطوير محاسبة الوقف الإسلامي في ضوء معايير الإبلاغ المالي الدولية. دراسات العدد الاقتصادي مج. 10، ع. 2 (حزيران 2019)، ص ص. 127-150.
https://search.emarefa.net/detail/BIM-889872
American Medical Association (AMA)
بومدين، نورين وهني، محمد جعفر. تطوير محاسبة الوقف الإسلامي في ضوء معايير الإبلاغ المالي الدولية. دراسات العدد الاقتصادي. 2019. مج. 10، ع. 2، ص ص. 127-150.
https://search.emarefa.net/detail/BIM-889872
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية.
Record ID
BIM-889872