تطبيق المعايير المحاسبية الاسلامية وأثرها على اداء المصارف الاسلامية القطرية: دراسة حالة مصرف قطر الإسلامي

Abstract EN

This research paper aims to assess the impact of applying Islamic accounting standards on the performance of Islamic banks.

Several of these standards have been identified, and various indicators have been used to measure the performance of Qatar Islamic Bank as a case study.

The importance of the research paper lies in guiding the financial and regulatory policies of Islamic banks towards the significance of adhering to the application of Islamic accounting standards and making sustainable managerial decisions to enhance the performance of these banks.

The study's findings, analyzing the performance of Qatar Islamic Bank and identifying discrepancies in the application of standards by understanding their effects, serve as recommendations and a practical guide for other Islamic banks.

This aids in recognizing the consequences of implementing these standards and addressing potential irregularities, the study found that Qatar Islamic Bank relies on Financial Accounting Standards (FAS) issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), modified by the Qatar Central Bank, in preparing its financial and accounting reports.

Results indicated the bank's adherence to the standards of Mudarabah, Murabaha, and Ijarah ending with ownership.

Analysis of financial statements showed a strong performance by the bank, accompanied by an increase in profitability.

The study recommends diversification in other forms of Islamic financing, particularly in Mudarabah and Partnership.