دور هيئة المحاسبة و المراجعة للمؤسسات المالية الإسلامية في توحيد المرجعية الشرعية للصناعة المالية الإسلامية

الملخص EN

In light of the growing Islamic financial services industry and its geographical spread at the Arab and global levels in general, This industry has been suffering from some obstacles that would affect its credibility, and these obstacles are multiple and different fatwa’s Sharia, Because of the multiplicity of legal references represented by the Shari'ah Supervisory Boards at the level of each Islamic bank.

Therefore, there is a need to consolidate this reference by creating international standards that are generally accepted by all Islamic financial institutions, This is the work of the Accounting and Auditing Organization for Islamic financial institutions to achieve through the issuance of legitimate standards since 1998.

Which reached until the end of 2017 the «58 standards» covering the various products and financial services provided by Islamic financial institutions, As well as important issues in the Islamic financial services industry