الحسابات الاستثمارية المطلقة في ضوء المعايير الشرعية لهيئة المحاسبة و المراجعة للمؤسسات المالية الإسلامية : بنك الزيتونة نموذجا

Abstract EN

Islamic investment absolute context this In.

investment to related those including but, investment real the raising to contribute to expected was accounts the, Therefore.

product Islamic this from desired is what to contrary is reality analysis the on centered paradox this of causes study to is research of idea banking of level the at and terminology of level the at both reservations of excesses show banks Islamic some of statements financial Indeed.

applications legal the in stipulated controls the of out money mix and manage to freedom in comparative the showed study the, Consequently.

speculation of standard unrestricted the to compared shares and accounts restricted the of advantage :in applied are which, considerations these for accounts investment .money mix and manage to freedom of application Excessive• s’bank the in holders account investment of involvement Excessive• .revenues and burdens in accounting traditional of predominance to due constraint Accounting• Accounting the by issued standards to compared disagreement of case .Institutions Financial Islamic for Organization Auditing and .operations investment as operations financing Considering• .investment financial to compared investment productive of Lack