New model of financial reporting of Islamic banking in Iran in accordance with theories and basic concepts of accounting
Subject Areas :مرتضی درویشی 1 , رضا نظری 2 , بهمن بنی مهد 3 , مهدی Moradzadeh 4
1 - دانشجوی دکتری حسابداری، گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران
2 - گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران
3 - استادیار دانشگاه آزاد -واحد کرج
4 - استادیار، گروه آموزشی حسابداری، واحد کرج ، دانشگاه آزاد اسلامی، کرج، ایران
Keywords: Quality of reporting, Grounded theorizing, Framework of financial reporting of banks in Iran,
Abstract :
Islamic banking is a special or modified model of banking in which all relations tried to be compatible with Islamic law and jurisprudence and in line with the basic goals of the Islamic economic system such as justice and ethics. In order to study the prevailing ideas and theories in Islamic banking and finance and subsequently design appropriate tools and models, a qualitative research method and an approach based on grounded theory were used. First, by taking the opinions of accounting and auditing experts, the factors affecting quality-reporting in the Iranian banking system were studied. The best way to optimally present the equity of depositors in this study was to classify depositors into separate categories such as equity. In order to achieve justice and give depositors access to fraudulent rights, the adherence of this class to the theory of ownership was considered as one of the theories of owners' rights. Changes in net assets were suggested
