دراسات اقتصادية
Volume 19, Numéro 3, Pages 103-116
2025-11-02

An Applied Study Of The Accounting Procedures For Murabaha Contract To The Purchase Orderer In Accordance With Aaoifi Standard No. 02 -the Case Of Al Baraka Bank In Algeria-



Authors : Ferhat Amel . Chennoufi Noureddine .

Abstract

This study aims to examine the accounting procedures related to Murabaha and Murabaha to the purchase orderer in light of the Islamic Financial Accounting Standards issued by AAOIFI. These modes of financing represent a significant share of Islamic banking activities and are of interest to both bank and clients. The study presents the main concepts of Islamic Financial Accounting Standards No. 02, followed by a practical case study. The applied part focuses on the accounting treatment of a Murabaha contract at Al Baraka Bank Algeria. Findings indicate that the bank shows clear signs of compliance with Islamic accounting and auditing standards. The study confirms the role of these standards in reducing legal and financing risks and enhancing transparency in Islamic financial practices.

Keywords

Murabaha ; Murabaha to the purchase orderer ;  Islamic financial accounting standards ;  Islamic financial institutions ;  Al Baraka bank

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