مدى تطبيق المصارف الإسلامية لمعايير المحاسبة الإسلامية المتعلقة بعمليات المرابحة الإسلامية في البنوك الإسلامية في الأردن
Source
مجلة الإدارة و التنمية للبحوث و الدراسات
Issue
Vol. 2015, Issue 8 (31 Dec. 2015), pp.297-321, 25 p.
Publisher
Publication Date
2015-12-31
Country of Publication
Algeria
No. of Pages
25
Main Subjects
Economy and Commerce
Financial and Accounting Sciences
Abstract EN
This study aimed to show the basis of measurement of accounting operations in Murabaha Islamic banks according to Islamic accounting standards , also aimed to show how the impact of accounting measurement tools on the financial statements , in addition to the identification of a theoretical framework for Islamic Murabaha .
Were distributed a questionnaire consisting of 19 paragraph to reflect the variables and hypotheses of the study questionnaire was distributed to the internal auditors in Islamic banks in Jordan.
One of the most important results of this study: that Islamic banks are based on download all direct costs on commodity Murabaha to become the buyer stores and this they apply the principle of historical cost when implementing Murabaha contracts and provable books on the implementation of the Murabaha contract, and the Islamic banks on dividend Murabaha contract According to the contract period with the client, and this shows the revenue and expense entitlement for each period for the other to something that is easy to calculate Zakat without regard to profit next periods, and income is recognized Murabaha contracts as a liability trader at the date of implementation of Murabaha contracts and shall thereafter accountant on the distribution of profit over a decade Murabaha through the use of inventory adjustments at the end of the accounting period through the application of the principle interview revenue expenses .
.
And it was the most important recommendations of the study : the need to take into account that if damage or perished part of these assets before handed over to the client was related to the institution , the value of the shortage is a loss , and reduce the carrying amount , and - to be separation between the speculative unrestricted profit and trading profits to buy it in the financial statements , and that is the need to disclose the losses incurred from the different exchange rates as well as the profits realized.
American Psychological Association (APA)
الدليمي، خليل إبراهيم والحسبان، عطا الله أحمد سويلم. 2015. مدى تطبيق المصارف الإسلامية لمعايير المحاسبة الإسلامية المتعلقة بعمليات المرابحة الإسلامية في البنوك الإسلامية في الأردن. مجلة الإدارة و التنمية للبحوث و الدراسات،مج. 2015، ع. 8، ص ص. 297-321.
https://search.emarefa.net/detail/BIM-859250
Modern Language Association (MLA)
الدليمي، خليل إبراهيم والحسبان، عطا الله أحمد سويلم. مدى تطبيق المصارف الإسلامية لمعايير المحاسبة الإسلامية المتعلقة بعمليات المرابحة الإسلامية في البنوك الإسلامية في الأردن. مجلة الإدارة و التنمية للبحوث و الدراسات ع. 8 (2015)، ص ص. 297-321.
https://search.emarefa.net/detail/BIM-859250
American Medical Association (AMA)
الدليمي، خليل إبراهيم والحسبان، عطا الله أحمد سويلم. مدى تطبيق المصارف الإسلامية لمعايير المحاسبة الإسلامية المتعلقة بعمليات المرابحة الإسلامية في البنوك الإسلامية في الأردن. مجلة الإدارة و التنمية للبحوث و الدراسات. 2015. مج. 2015، ع. 8، ص ص. 297-321.
https://search.emarefa.net/detail/BIM-859250
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 320-321
Record ID
BIM-859250