Islamic banks / international accounting standards / Islamic accounting
standards
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The aim of the research is to identify the international accounting standards and accounting
standards for Islamic banks, and to analyze the most important problems in the application of
Islamic accounting standards, as well as to analyze some of the principles and methods used in
the application of accounting standards in Islamic banks. The research was built on three
hypotheses, the first being (there is a tangible impact on the application of international
accounting standards for banks’ management of liquidity, achieving profits, maintaining
property rights and fulfilling their obligations), and the second (the bank facing obstacles using
Islamic accounting standards, as it is expected that when using Islamic accounting standar
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