Main Page
Deanship
The Dean
Dean's Word
Curriculum Vitae
Contact the Dean
Vision and Mission
Organizational Structure
Vice- Deanship
Vice- Dean
KAU Graduate Studies
Research Services & Courses
Research Services Unit
Important Research for Society
Deanship's Services
FAQs
Research
Staff Directory
Files
Favorite Websites
Deanship Access Map
Graduate Studies Awards
Deanship's Staff
Staff Directory
Files
Researches
Contact us
عربي
English
About
Admission
Academic
Research and Innovations
University Life
E-Services
Search
Deanship of Graduate Studies
Document Details
Document Type
:
Thesis
Document Title
:
THE ACCOUNTING FOR LNVENTORY OF THE LNHERITANCE TRANSACTIONS IN ISLAMIC FEGH : AN EMPIRICAL STUDY IN THE KINGDOM OF SAUDI ARABIA
المحاسبة عن عمليات حصر التركة في الفقه الإسلامي : دراسة ميدانية في المملكة العربية السعودية
Subject
:
Faculty of Economics and Administration
Document Language
:
Arabic
Abstract
:
This study aimed mainly to identify the accounting measurement for inventory and distribution of the inheritance from the Islamic Fiqh Perspective as well as the appropriate disclosure of the inheritances in the special financial reports. The empirical study aimed to identify the views of those interested in this field (judges, lawyers and certified public accountants) regarding the disclosure requirements of the inventory and distribution of inheritance in the special financial reports. The participants in this empirical study were about (129) participants. All the received questionnaires were subject to the inferential and descriptive analytic methods through using (SPSS: 19) The study concluded that all requirements for the disclosure of the methodology of preparing special financial reports and the requirements for disclosure of the inheritance and its related rights mentioned in the questionnaire are of great importance and fulfill the needs of the beneficiaries. The participants in this study also agreed that there are a number of difficulties facing the designated person who is entrusted with preparing financial reports such as: delay of some official bodies associated with the inheritance (government, banks, or debtors) in answering the queries of the designated person, the lack of awareness regarding the importance of these financial reports in the termination and settlement of disputes and the lack of the designated persons who are qualified scientifically and professionally to prepare these reports. The study ended with a number of recommendations, the most important of which were: the need for further researches and studies regarding the applications of forensic accounting from the perspective of Islamic jurisprudence (Fiqh), and that the Saudi Organization for Certified Public Accountants (SOCPA) in cooperation with the Ministry of Justice should adopt issuing an accounting standard related to the organization of preparing inheritance financial reports.
Supervisor
:
Dr. Saleh Abdul Rahman Al Saad
Thesis Type
:
Master Thesis
Publishing Year
:
1438 AH
2017 AD
Added Date
:
Thursday, October 12, 2017
Researchers
Researcher Name (Arabic)
Researcher Name (English)
Researcher Type
Dr Grade
Email
عبد السلام عبد العزيز الشلاش
Alshalash, Abdul Salam Abdul Aziz
Researcher
Master
Files
File Name
Type
Description
42834.pdf
pdf
Back To Researches Page