مجلة الإبداع
Volume 5, Numéro 5, Pages 197-209

مدى التزام البنوك الإسلامية العاملة في الأردن بتطبيق المعيار المحاسبي الدولي السادس عشر

الكاتب : العيسي محمد سليم . الدحيات احمد عبد الرحيم . الرفاعي خليل .

الملخص

This Study aimed to identify the compliance (degree) of the Islamic banks which operating in Jordan with the rules of the International Accounting Standard (IAS) No. (16) For Property, Plant, and Equipment (Fixed Assets) and whether there difficulties limit the commitment of these banks the requirements of IAS NO. (16). The researchers collected data of the study from books, periodicals, and publications dealing with accounting for fixed assets. The preliminary data were Collected through questionnaire designed and has been distributed on a study random sample consists of 50Questionnaires. The population represent the Islamic banks which operating in Jordan which are 4 banks. The study found the results of the most important Islamic banks operating in Jordan is committed significantly torules of IAS NO.(16)for fixed assets, and is committed to disclose the evaluation of these assets, as the study found several difficulties limit the commitment of these banks the compliance with the rules of the International Accounting Standard NO(16). The study recommended conducting similar studies considering these difficulties

الكلمات المفتاحية

المعيار المحاسبي- الأردن- المحاسبة

مدى التزام العاملين في البنوك الإسلامية الأردنية بتطبيق معايير المحاسبة المالية الإسلامية

علي عبدالله الزعبي .  فارس سعود القاضي .  ليث عبدالله العريان .  موفق محمد ربابعة . 
ص 115-150.