مجلة البحوث و الدراسات التجارية
Volume 5, Numéro 2, Pages 110-119
2021-10-15

Study The Accounting Policies And The Financial Position For The Islamic Banks - Case Study Of An Islamic Bank -



Authors : Naouel Semred . Ebdah Abdurahman Abduraheem Soud .

Abstract

The study aims to define the accounting policies and know the financial position of Islamic banks, and the study also includes dealing with accounting standards, financing and investment assets that are compatible with the AAOIFI standard, as during the case study of the Jordanian Islamic bank in the period from 2009-2019. The results of the study were represented in achieving high levels of savings accumulation by the bank, achieving large rates of investment, and applying accounting standards with high accuracy.

Keywords

accounting standards ; Islamic banks ; , levels of savings

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