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حاجة البنوك الإسلامية في الجزائر إلى معيار المحاسبة الإسلامي الأول
Abstract:
The objective of the study is reflected in the need of the Islamic banks which exercise these activities in Algeria with Islamic accounting standards, the study focused on the first Islamic accounting standard given its importance. The researcher used the descriptive approach to demonstrate the theoretical aspect of previous studies, in order to summarize the most important points that distinguish the accounting of the Islamic Bank according to the first Islamic accounting standard from the accounting according to the financial accounting system. The study recommends that Algeria quickly publish regulatory texts facilitating the application of Islamic accounting standards in Algeria.
Keywords: Islamic bank; accounting norms Islamic; banking financial accounting system .
Jel Classification Codes: M41 ; M49.