Accounting In The Processes Of Inventory And Division Of The Estate From The Perspective Of Islamic Jurisprudence
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Book Accounting In The Processes Of Inventory And Division Of The Estate From The Perspective Of Islamic Jurisprudence
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The book cannot be previewed or downloaded in order to preserve the copyright of the author and publishing house
Not available digitally or on paper through the Noor Library, it is for rating and review
Accounting In The Processes Of Inventory And Division Of The Estate From The Perspective Of Islamic Jurisprudence
| Author: | عبدالسلام بن عبدالعزيز الشلاش |
| Category: | Islamic Fiqh [Edit] |
| Language: | Arabic |
| Publisher: | دار الميمان للطباعة والنشر والتوزيع |
| ISBN: | 9786038181355 |
| Release Date: | 08 Oct 2018 |
| Pages: | 304 |
| Rank: | 688,710 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
Book Description
يشتمل هذا الكتاب على دراسة علمية تناولت جانب القياس والإفصاح المحاسبي لعمليات حصر وقسمة التركة من منظور الفقه الإسلامي؛ وذلك من حيث حصر التركة وتقويمها، والوفاء بالالتزامات المتعلقة بها، وإجراء القسمة بين الورثة، والتعرف على التطبيقات العملية المتعلقة بهذه الجوانب؛ من الأنظمة واللوائح التنفيذية، والمعايير المهنية ذات العلاقة في: (المحاسبة، والتقييم، والمراجعة). كما اشتملت الدراسة على استطلاع ميداني لوجهة نظر المهتمين في هذا المجال من (قضاة، ومحامين، ومحاسبين قانونيين)؛ حول: متطلبات الإفصاح عن عمليات حصر وقسمة التركة في التقارير المالية الخاصة. وقد خلصت الدراسة إلى أن المتطلبات ذات أهمية وتحقق احتياجات المستفيدين منها، كما اتفق المشاركون فيها على وجود عدد من الصعوبات التي تواجه القائم بإعداد التقارير المالية الخاصة بالتركات، وجرى اقتراح مجموعة من التوصيات للارتقاء بالممارسة العملية.
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