The reality of accounting disclosure in Islamic banks according to Islamic accounting standards, A case study of Qatar Islamic Bank

Abstract

This study aims to know the accounting disclosure according to Islamic accounting standards, and the extent of its suitability to the various requirements and aspirations of users of financial statements. The study was applied to Qatar Islamic Bank, and relied on the descriptive analytical approach and the case study approach.

     Several results were reached, including that the level of disclosure in Qatar Bank is acceptable and good, through the publication and disclosure of various information to stakeholders, and the bank's commitment to applying various Islamic accounting standards and keeping up with them continuously.