تأثير المعايير المحاسبية الاسلامية الصادرة عن هيئة المحاسبة والمراجعة AAIOFI عن جودة التقارير المالية : دراسة استطلاعية لآراء عينة من المحاسبين القانونين ومدراء الحسابات العاملين في عدد من مصارف إقليم كوردستان العراق

Abstract

Islamic thought has dealt with the economic aspects of the lives of people from different aspects of the theoretical and scientific Islam is an integrated approach a comprehensive life for all aspects of life and his law are valid for all times and places, which is the law of the people is based on a set of fixed rules and this gives a recipe hard as they left the branches and details to adapt to the circumstances This gives them the flexibility and this paper aims to shed light The Effect of Islamic Accounting Standards issued by AAIOFI on the Quality of Financial Reporting the study concluded by proposing a set of recommendations and suggestions for preparing an accounting financial report  from an Islamic perspective.