Bank loans between Shari'a adaptation and its banking reality

Emad Mohammed Abdul Rahman Al-Qaisi, Dr..

	Bank loans between Shari'a adaptation and its banking reality
Journal of The Iraqi University
Article 1, Volume 3, Issue 30, 2016, Pages 463-502
Author
Dr.. Emad Mohammed Abdul Rahman Al-Qaisi
Abstract
It is a step on the right path, clarifying the command of loans and the mechanisms of registration and adapting accounting gives a clear picture to reach its legal ruling in accordance with the Quranic hierarchy in dealing with Interest-bearing loans and their disclosure are a prime objective of research. Research Methodology The study was based on the deductive approach and its tools of description and analysis in order to understand the nature of the loans in the Islamic economy and its practical importance. This approach is based on collecting facts about banking and how to establish them in accounting and determining the status of loans as they exist. Research hypotheses 1. Most of the fatwas are answers to questions asked by the people of the muftis and the scholars who ask may tend to narrate the details in full or show some and hide some or summarize in the exhibition detail ... The scientists and respondents may answer without questioning the details and then the general answer has been people It is not permissible, as the doctor when the patient describes his suffering accurately, he describes the medication for each bug and easy to treat. He described the subject of loans and bank deposits with accounting accuracy that could lead to a clear stand on the adaptation of the Sharia. 2. Knowledge of legal evidence and knowledge of the nature of the details of bank loans give the argument to society and people and illuminate the path to act according to its provisions clearly. 3. Acting according to Shari'a rules Achieves the legitimate objectives of financial behavior in the preservation of religion by moving away from interest transactions and save money through recycling and investment in the aspects of achieving benefits to society. Structure Search The structure of the research consists of three topics: first, the loan, language and terminology, and the difference between loan, debt, advances and types of debt. The second topic dealt with the accounting adjustment of loans in traditional banks and the method and mechanisms to be installed in records according to accounting. Reported by the provisions of the Koran. The conclusions and recommendations were followed. Then the sources and references adopted by the research.

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