المدخل الى محاسبة المصارف الاسلامية

Part One: Introduction to Financial Accounting in Islam 1-1 Science of financial accounting. 1-2 Accounting in Islam 1-3 Rationale for Calling It “Islamic Accounting” 1-4 Characteristics of Accounting Science in Islam 1-5 Accounting in Islam: Underlying Assumptions and Principles 1-6 Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) 1-6-1 Organizational Structure of the Organization 1-6-2 Objectives of AAOIFI 1-6-3 Accounting standards issued by AAOIFI 1-6-4 Standards Development and Revision Processes 1-7 Adoption of Islamic Accounting Standards 1-8 The concept of the Islamic bank 1-9 Objectives of Financial Accounting for Islamic Banks 1-10 International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) 1-11 Use of International Accounting Standards and International Financial Reporting Standards by Islamic Financial Institutions 1-12 Characteristics of accounting standards 1-13 The Need for Specialized Accounting Standards for Islamic Financial Institutions 1-14 Why are Islamic accounting standards issued despite the existence of international accounting standards? 1-5 The most important modern professional certificates in the field of accounting for Islamic financial institutions