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 TypeDr GradeEmail
عبد السلام عبد العزيز الشلاشAlshalash, Abdul Salam Abdul AzizResearcherMaster 

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 42834.pdf pdf 

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