مدخل محاسبي مقترح لقياس وتوزيع الأرباح في البنوك الإسلامية

Abstract

This research is interested in studying and analyzing the investment of funds sources in the Islamic Bank, setting up and the interpretation of objective measurements for profits created from it and the rules how to be distributed, which represents a fundamental problem in the Islamic Bank, this refers to the nature of speculation contract which governs the relationship with depositors, because the funds cashed from shareholders and depositors are mixed, so it specified towards the investments and transfer either mortgaged or free. The research discusses the nature of the problem and the elements which affect it and the reasons that are connected with it, analyzing concepts and rules to be applied according to the components and the Islamic Banking notion, for defining an accounting framework to measure and distribute profits in the Islamic Banks to support and to increasing the efficiency and competence of accounting data in those Banks, this will increase the confidence and reliability in its work through the community. At the conclusion of this research we present many recommendations, in addition to be applied and examples for the strengthening of suggested approach.