英语论文网

赛义夫·塔杰·埃尔·迪恩博士(2004),“…永远不会厌倦报告,无论是小型的或者大型的,截止到最后期限,因为这在真主看来是最接近正义的,拥有更多支持的证据,能够充分地解决疑问……”(82年al-Baqara:2)。他们相信古兰经经文为他们提供了一个会计学方面的深刻意义。金融交易产生的主要原因是现有的伊斯兰金融会计方法和原则，但在建立伊斯兰金融会计准则的时候仍有其他不同的问题。

主要内容

伊斯兰银行长久以来坚持这样的原则和目的，将财富平均地分给每个人，意味着接受“盈余”存款的人(责任)同时也是提供资金(资产)“赤字”的人。在处理类似事务的过程中，有显著的差异，目前，伊斯兰会计和传统会计中都存在识别、测量和交易记录和公平陈述之间的权利和义务。

相关概念、信息报道使潜在投资者做出正确的决策，并正确看待他们将要处理的相关的实体。同时，内部管理也会使用到,以评估他们公司未来的业绩，然后构建战略或计划，促进他们公司活动和金融服务的不断提高。

Dr. Seif I. Tag El-Din(2004), “...Never get bored with recording it, however small or large, up to its maturity date, for this is seen by Allah as closer to justice, more supportive to testimony, and more resolving to doubt ..”(al-Baqara: 2 82).They are believe in Quranic verse which provides them a meaning of Accounting. Interest in financial dealings is the main reason of the existing of Islamic financial accounting methods and principles but there are still others various issues which build up the case of Islamic financial accounting standards.

Main content

Islamic bank hold the objective to equally distribution wealth to people which mean that accept the deposit from “surplus” people (liability) and offer financing (asset) to “deficit” people. There are significant differences treatment in the similar transaction in term of their processes of recognition, measurement and recording of transactions and fair presentation of right and obligation between the Islamic accounting and conventional accounting.

In the sense of relevance concept, information reported is used by the potential investor in making right decisions with their future dealings with that relevance entity. It is also used by internal management in order to evaluate their company’s performance then construct their strategic or future plan on their company’s activities and financial services.

Tax authorities depends on the information to assess the Zakat on Islamic banks’ fund and targets of its dispersal; Information on cash flows help the users to evaluate on the ability to generate sufficient dividend income for their respective investment holder. Besides that, information about investment rates of returns on the bank’s investments and share of profit return accruing to equity and investment holders. In contrary, we found that some of the information are specially provided to specific parties. For example, government’s agencies have to the right to directly obtain information that best serve of their needs. This may insufficient the common information contained in the Islamic banks financial report to their external users.

Conclusion

Success of Islamic banks depends on their compliance with Shariah and their ability to realize the rate of return commensurate to investment risk assumed.

Other cultures, other accountings? Islamic accounting from past to present

Introduction

The article is about the Islamic the influence of emergence of Islamic accounting and their implication on the development of 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。