Accounting and Financial Reporting

Accounting Arrangements for Recording Collection of Doubtful Debts
Is It Permissible to Record and Distribute the Profits According to the Years of Payment in Accord with the Precise Rules of Accounting?
How Does the Bank Record the Profits of a Delayed-Payment Murabahah Sale?
مشروعية تداول العملات في عمليات الصرف قبل تقييدها حقيقة في الحساب
توزيع أرباح الصكوك في أثناء فترة عمل المشروع وقبل الفراغ منه
When Does an Agent Record the Profit from Murabahah on Behalf of His Principal?
When the Purchase Undertaker Is a Distribution Agent for the Exporter
احتساب نتائج المشاركة
If the Bank Drops the Outstanding Balance Due on a Car Destroyed in a Traffic Accident, Does the Buyer Have a Right to Ask for the Insurance Compensation?
Charges for Expenses of an Offering
Business Expenses in Musharakah based on Percentage of Capital
Selling Goods Recorded as Accounts Receivable before the Invoice is Settled
Can a Muslim Work as Visiting Specialist in a Commercial Corporation Involved in Usurious Transactions?
an Islamic Bank “Loan” Employees to Another Institution When the Cost of Their Salaries Brings No Direct Benefit to the Bank’s Shareholders?
Are Operational Leases and Finance Leases Both Considered Valid Lease Agreements?
Is it Shari‘ah Compliant to Make an Accounting Distinction between Prices of Short-Term and Long-Term Corporate Assets?
When Should Profits Earned Be Credited to the Accounts of Investment Account Holders?
Is It Allowed to Distribute Mudarabah Profits on the Basis of Gross Profits Rather Than Net Profits?
What Principle Should Be Used to Calculate Banking Sector Profit?
How to Treat a Customer Who Withdraws his Deposit from an Unrestricted Investment Account before the Agreed Time?
Is It Allowed to Buy Shares of a Conventional Insurance Company in Order to Convert It into a Cooperative Insurance Company?
What is the Starting Time in Calculating Zakah for an Amount Added to a Bank’s Reserve Fund and for the Issuance Premium?
Is it Permissible to Distribute the Profits before the Endorsement of the General Assembly?
Is it Allowed to Hide the Profit of a Party In The Marketing Bulletin?
What is the Ruling on the Condition Set by the CBK that the Assets Leased through ijarah muntahiyah bi al-tamlik must be Treated According to Shari’ah Standard No. 9 Issued by AAOIFI?
Method for Profit Distribution
Method for Revenue Recognition
Does the Unpaid Zakat on the Company’s Reserves for All Proceeding Years Considered a Debt Owed by the Company, and What Does the Extra Amount Paid as a Result of an Accounting Error Considered?
What's the Shariah Opinion Regarding the Profits Distribution of Murabahah to the Purchase Order Contract?
What's the Shariah Opinion Regarding the Murabahah Partnership and its Profit Distribution?
Achieved Profit for Each Year in Murabahah Transactions
عدم الإفصاح عن اسم الموكل عند تعاقد الوكيل مع المزودين
شراء البنك حصة أحد الشركات في شركة عادية محدودة وبيعها مرابحة لأحد الشركاء
حسابات عمليات المشاركة
تسجيل أرباح عمليات تمويل لسنة مالية في ميزانية تلك السنة وهي لا تحصل إلا في السنة التالية
احتساب الربح المستحق للودائع الاستثمارية
الإعلان عن احتساب النصيب المطلوب في عقود حسابات الاستثمار
حسابات عمليات المشاركة والمضاربة

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