Ijara Muntahia Bittamleek Standard In Accordance With Islamic Standards And International Standards Issued By The International Federation Of Accountants (Ifac)

Abstract

This research aims to study the similarities and differences between the standard rent and leasing leasing
finished in the Islamic criteria and the standard rent in international standards and follow Finder in this
comparative descriptive analytical research by describing Islamic criteria and international standards And
their analysis of the standard leasing possessory or rent notables.
And through research and discussion to an array of int reached conclusions that a standard Ijara Islamic
standards do differ in terms of the concept of leasing in international standards, either lease or rent property
status is hold one once you pay another premium, and Ijara ended PAL Ownership of the project are to
focus on leasing established in traditional bank that applies traditional possessory leasing sale and both
leasing the leased property at once, and then transferred to the tenant simply by paying another installment
of premiums taxi without there being a separate contract for ownership, Either Ijara Ijara, they apply the
provisions of leasing on the leased property to the end of the lease, then gets ownership to the lessee as set
out in the standard. We also recommend that the researcher and scientific and economic centres with
holding workshops that contribute to supplying the Islamic economy that is new and evolving.