المعالجة المحاسبية لصيغة الإجارة المنتهية بالتمليك وفقا لمعايير المحاسبة المالية الإسلامية
Other Title(s)
The accounting treatment of the lease ending in ownership formula in accordance with the Islamic financial accounting standards
Joint Authors
حفيظ عبد الحميد
رايس، سفيان
زمولي، هندة
Source
Issue
Vol. 6, Issue 1 (28 Feb. 2021)18 p.
Publisher
International Islamic Marketing Association
Publication Date
2021-02-28
Country of Publication
United Kingdom
No. of Pages
18
Main Subjects
Financial and Accounting Sciences
Abstract EN
Islamic long-term financing has experienced increased growth during the past few years, which indicates the importance of the principles governing Islamic financial activities.
As for financial infrastructure, standards setting and regulatory institutions, Islamic banking has accompanied the rapid growth of financing by issuing AAOIFI accounting and auditing standards in the Accounting Authority and Auditing of Islamic financial institutions, which prompted Islamic to control financial transactions and to prepare financial reports in Islamic financial institutions.
This study has erased the tenancy contract that ends with ownership, which is one of the most important contracts in Islamic law, which has enjoyed an abundance of legal texts and received great attention from jurists and economists, by focusing on analyzing the most important accounting concepts related to the subject such as proof, measurement and disclosure in accordance with Islamic accounting standards No: 08.
American Psychological Association (APA)
حفيظ عبد الحميد ورايس، سفيان وزمولي، هندة. 2021. المعالجة المحاسبية لصيغة الإجارة المنتهية بالتمليك وفقا لمعايير المحاسبة المالية الإسلامية. مجلة ريادة الأعمال الإسلامية،مج. 6، ع. 1.
https://search.emarefa.net/detail/BIM-1418413
Modern Language Association (MLA)
حفيظ عبد الحميد....[و آخرون]. المعالجة المحاسبية لصيغة الإجارة المنتهية بالتمليك وفقا لمعايير المحاسبة المالية الإسلامية. مجلة ريادة الأعمال الإسلامية مج. 6، ع. 1 (شباط 2021).
https://search.emarefa.net/detail/BIM-1418413
American Medical Association (AMA)
حفيظ عبد الحميد ورايس، سفيان وزمولي، هندة. المعالجة المحاسبية لصيغة الإجارة المنتهية بالتمليك وفقا لمعايير المحاسبة المالية الإسلامية. مجلة ريادة الأعمال الإسلامية. 2021. مج. 6، ع. 1.
https://search.emarefa.net/detail/BIM-1418413
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-1418413