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Critical study of the insurance standard issued by the Accounting and Auditing Organization for Islamic Financial Institutions دراسة نقدية لمعيار التأمين الصادر عن هيئة المحاسبة والمراجعة للمؤسسات المالية الإسلامية

In: Lectures in Islamic Economics and Finance, Selected From Wednesday Seminars-10 محاضرات في الاقتصاد والتمويل الإسلامي ، مختارة من حوارات الأربعاء - 10

Author

Listed:
  • Mohammad Saado Al-Jurf

    (Ommul-Qra - University, Makkah - Saudi Arbia)

Abstract

The study aimed to analyze and critique the Islamic Insurance Standard issued by the Accounting and Auditing Organization for Islamic Financial Institutions in Bahrain under No. 26. This goal has not been achieved, and the true aim of this standard is to legitimize the way Islamic insurance companies operate and documents. There was also a discrepancy between some items of the standard. The study therefore recommends a new standard. هدفت الدراسة إلى تحليل ونقد معيار التأمين الإسلامي الصادر عن هيئة المحاسبة والمراجعة للمؤسسات المالية الإسلامية بالبحرين تحت الرقم 26. وبيان مدى تحقق الهدف من المعيار كما ورد فيه. وقد اتضح عدم تحقق ذلك الهدف، وأن الهدف الحقيقي من هذا المعيار هو إضفاء الشرعية على طريقة عمل ووثائق شركات التأمين الإسلامية القائمة. كما اتضح وجود تناقض بين بعض بنود المعيار. ومن ثم توصي الدراسة بإعادة صياغة معيار جديد.

Suggested Citation

  • Mohammad Saado Al-Jurf, 2015. "Critical study of the insurance standard issued by the Accounting and Auditing Organization for Islamic Financial Institutions دراسة نقدية لمعيار التأمين الصادر عن هيئة المحاسبة والمراجعة للمؤسسات الم," Chapters of books published by the Islamic Economics Institute, KAAU or its faculty members., in: Islamic Economics Institute (ed.),Lectures in Islamic Economics and Finance, Selected From Wednesday Seminars-10 محاضرات في الاقتصاد والتمويل الإسلامي ، مختارة من حوارات الأربعاء - 10, edition 0, chapter 15, pages 465-498, King Abdulaziz University, Islamic Economics Institute..
    • Handle: RePEc:abd:ieibch:807
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