Comparative Study of Istisna’ Accounting in the Islamic Republic of Iran Banking System and Accounting and Auditing Organization for Islamic Financial Institutions
The financial reporting of the country's banks, especially accounting of the Islamic contracts, has no comprehensive accounting standards. The accounting system of Istisna facilities in the banking system of Iran has an accounting instruction issued by the Central Bank. On the other hand, the s...
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| Format: | Article |
| Language: | fas |
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Imam Sadiq University
2018-04-01
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| Series: | تحقیقات مالی اسلامی (پیوسته) |
| Subjects: | |
| Online Access: | http://ifr.journals.isu.ac.ir/article_2243_1045f5c1a024c0034df0a815bbfd1d99.pdf |