مدى تحقيق القيمة العادلة للمقاصد الشرعية في تحديد وعاء زكاة شركات الأموال - دراسة حالة البنك الإسلامي الفلسطيني -
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Date
2014-12-31
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جامعة الوادي - University of Eloued
Abstract
This study aims at identifying the accounting measurement as stated in Islamic thought, and
contemporary financial accounting thought, so the importance of this study stems from the presence of a
clear trend among accounting thought theorists toward the preparation of the financial statements at fair
value to measure accounting items, rather than the historical cost, and therefore there must be a kind of
consideration of the compatibility of this trend with the basis of accounting measurement procedures when
reporting on the financial position of the Islamic institutions. To achieve this objective, required data were
collected through documents as a major tool of data collection. Moreover, this study was applied to
Palestine Islamic Bank for fiscal year 2013, the study found that fair value provides a basis for reliable
measurement in determining pot Bank Zakat, Which is endorsed by the Shariah Supervisory Board of the
Bank, the World Bank study also recommended that separates more budget items that belong to the Zakat,
and articulate way
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مقال
Keywords
القيمة العادلة، وعاء زكاة شركات الأموال, القياس المحاسبي ، محاسبة زكاة شركات الأموال , البنك الإسلامي الفلسطيني.
Citation
بالرقي، تيجاني. بالنور، محمد الساسي. مدى تحقيق القيمة العادلة للمقاصد الشرعية في تحديد وعاء زكاة شركات الأموال - دراسة حالة البنك الإسلامي الفلسطيني -. مجلة الدراسات المالية والمحاسبية. مج 5. العدد01. 2014/12/31 . جامعة الوادي [اكتب تاريخ الاطلاع] متاح على الرابط [انسخ رابط التحميل]