A Comparative Study of the Requirements of Ijarah Muntahia Bittamleek Standard According to AAOIFI Standards, and the Requirements of International Accounting Standard No. 17: The Case of Al Baraka Bank Algeria
| المصدر: | مجلة بحوث الإدارة والاقتصاد |
|---|---|
| الناشر: | جامعة زيان عاشور بالجلفة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Kedatsa, Aisha (Author) |
| مؤلفين آخرين: | Beddiaf, Salah (Co-Author) , Babiker, Musa Eisa Mohammad (Co-Author) |
| المجلد/العدد: | مج6, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | يونيو |
| الصفحات: | 964 - 983 |
| ISSN: |
2676-184x |
| رقم MD: | 1479186 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Ijarah Muntahia Bittamleek | Accounting and Auditing Organization for Islamic Financial Institutions "AAOIFI" | International Accounting Standard
|
| رابط المحتوى: |
عدد مرات التحميل
2
| المستخلص: |
The Ijarah Muntahia Bittamleek contract is considered as one of the most important forms of financing due to its important advantages it provides and is considered an easy source of financing. This article aims to clarify a comparison between the requirements of Standard No. 8 “Ijarah Muntahia Bittamleek” issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), by comparing the principles of measurement and evidence in the books of both the lessor and the lessee, and the requirements of International Accounting Standard No. 17 “Lease Contracts”. |
|---|---|
| ISSN: |
2676-184x |
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