تطبيق معيار العرض و الإفصاح العام للمصارف الإسلامية و دوره في رفع كفاءة الإفصاح المحاسبي للتقارير المالية : بالتطبيق علي عينة من المصارف الإسلامية

الملخص EN

The study dealt with applying the Islamic Banks Public Disclosure and Presentation Standard (IBPDPS) and its role in increasing the efficiency of accounting disclosure for financial reports.

The study aimed at testing that role while exploring its impact on the comprehensiveness of the accounting disclosure for the financial reports in Islamic banks.

The problem of the study stemmed from measuring the extent that public disclosure can contribute to the comprehensiveness of accounting disclosure for financial reports in Islamic banks.

In addition, it examined its impact on the reliability and fairness of the financial reports in the Islamic banks.

The study adopted the historical method for reviewing the literature review; the inductive method in order to determine the research problem besides formulating its hypotheses; whereas the deductive method had been used to test these hypotheses; while the analytical method had been used by applying the random sample to measure the role of this standard.

The most important findings of the study indicated that applying the Islamic banks public disclosure and presentation standard leads to transparencyof accounting disclosure of banks financial reports.

In addition, the accuracy and integrity of accounting disclosure leads to the soundness of financial statements in these banks.

Therefore, the study calls for the necessity to abide by the IBPDPS; besides the transparency of accounting disclosure for banks financial statements.

Also, it encourages the comprehensiveness and accuracy of accounting disclosure for all published financial reports at these banks.