الاستصناع العقاري كآلية مصرفية لتمويل السكن : معالجة مالية و محاسبية لنماذج دولية

Abstract EN

This article aims to study the nature of the relationship between iistisna'a real estate financing and the housing sector financing, as istisna'a real estate financing or what is known as parallel financing, has a set of financing characteristics that achieve the principle of flexibility necessary to bridge the financing gaps.

for the housing sector Parallel Istisna'a has contributed to tackling the recession in real estate market by financing of many housing projects, and evidene from international experiences in this field proves and supports this proposition, but despite the incresing role of various Islamic banking products in general and parallel Istisna'a in particular in real estate financing, these formulas remain.

suffering Among the many obstacles that prevent the growth of its role.