Abstract

This study investigates the reasons of the difference of murabaha accounting data in the Islamic banks. It depends on the analysis of the murabaha’s contract and compares between resources that affect accounting data. Investigation includes different resources of applying different accounting data of traditional account standards and fiqh pricing rules, it also investigates the difference of murabaha and the developed accounting depends on murabaha’s flexible accounting data. Researchers found that there are many resources that affect murabaha accounting data which give the director of Islamic bank choices. Fiqh pricing rule is voluntary factor for director which limits accounting data. Fiqh rule will rule murabaha of developing acceptance and flexible murabaha managing gives fair to accounting data and evaluation. There is need to limit ignorance of following fiqh. Fiqh pricing is the way to promote murabaha in Islamic bank and fixe accounting data policies to avoid accounting errors; also it limits evaluation to get fair of financing performance result’, Researchers ask to fix accounting data by suggesting model to unified Islamic accounting data and to explain the reason of the change account data of fiqh.

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