FEATURES OF FINANCIAL REPORTING OF ISLAMIC BANKS
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss12-pp47-54Abstract
This article highlights the specific features of Islamic banks' financial reporting. Financial statement forms are analyzed separately in accordance with the rules of conventional and Islamic accounting. Specifically, it highlights changes in the composition of the balance sheet, which reflects the financial position of an enterprise. The reasons for adding three additional financial statement forms to conventional accounting in Islamic accounting are explained in turn. The article also provides an example of a statement of changes in restricted investments. Finally, the article concludes with conclusions regarding the distribution of profits and losses in Islamic banks.
Keywords:
financial statements assets liabilities obligations income expenses equity changes investments propertyReferences
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