الجوانب الإدارية و المحاسبية لصندوق مواجهة مخاطر الاستثمار في المصارف الإسلامية
Author
Source
مجلة الإدارة و التنمية للبحوث و الدراسات
Issue
Vol. 2016, Issue 9 (30 Jun. 2016), pp.59-75, 17 p.
Publisher
Publication Date
2016-06-30
Country of Publication
Algeria
No. of Pages
17
Main Subjects
Financial and Accounting Sciences
Abstract EN
This study aims at revealing the administrative and accounting aspects of the investment risks Fund in Islamic banks through the study of the reality of the management of these funds and accountability in the Jordanian Islamic banks, where they were put up important questions relating to the administration of the Fund and its accounting and investment amount accumulated in it.
The researcher found that the establishment of such funds need arising from the nature of Islamic banks and subject to the supervision and control by the central banks and that there is a difference in the foundations of this fund truncated and accountable between accounting Islamic standard number (11) and the advisory opinion of the Jordanian Fatwa Board .
The study revealed that the investment of this funds are forbidden.
The researcher at the end of the study recommended the need to tighten control over the composition and management of the fund by increasing the disclosure statement of deduction and sources and uses of this fund is accurate method in the light of the Sharia Board of the Bank.
American Psychological Association (APA)
بركات، عبد الله. 2016. الجوانب الإدارية و المحاسبية لصندوق مواجهة مخاطر الاستثمار في المصارف الإسلامية. مجلة الإدارة و التنمية للبحوث و الدراسات،مج. 2016، ع. 9، ص ص. 59-75.
https://search.emarefa.net/detail/BIM-859315
Modern Language Association (MLA)
بركات، عبد الله. الجوانب الإدارية و المحاسبية لصندوق مواجهة مخاطر الاستثمار في المصارف الإسلامية. مجلة الإدارة و التنمية للبحوث و الدراسات ع. 9 (2016)، ص ص. 59-75.
https://search.emarefa.net/detail/BIM-859315
American Medical Association (AMA)
بركات، عبد الله. الجوانب الإدارية و المحاسبية لصندوق مواجهة مخاطر الاستثمار في المصارف الإسلامية. مجلة الإدارة و التنمية للبحوث و الدراسات. 2016. مج. 2016، ع. 9، ص ص. 59-75.
https://search.emarefa.net/detail/BIM-859315
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملحق : ص. 72-75
Record ID
BIM-859315