كما نعلم أن المالية الإسلامية تتميز عن نظيرتها التقليدية وذلك بوجود نظام رقابة شرعية يكفل سلامة معاملاتها من الناحية الشرعية، ويؤكد مدى التزامها الشرعي بتطبيق جل أحكام الشرع في جميع أنشطتها المالية والتجارية والاستثمارية.
وسيرا على نهج وإرشادات الحكامة الرقابية الشرعية الصادرة سوءا كانت دوليا وإقليميا، فقد تميز النموذج المغربي بتوحيد المرجعية الشرعية على مستوى القطاع المالي التشاركي من خلال إنشاء هيئة شرعية مركزية للمالية التشاركية تابعة للمجلس العلمي الأعلى، مهمتها إبداء الرأي الشرعي بشأن العقود والمنتجات والأنشطة المتعلقة بالمنظومة التشاركية (البنوك التشاركية، التأمينات التكافلية،1436 سوق الرساميل وأدواته…) وذلك بموجب الظهير رقم 1.15.02 الصادر بتاريخ 28 من ربيع الأول
كما تم إحداث وظيفة التقيد، بآراء المجلس العلمي الأعلى، التي تخضع لجهاز تسير المؤسسة الذي يضع رهن إشارتها لوسائل اللازمة للإتمام مهامها. ومع موازاة كدلك فقد فإن اعتماد على تدقيق الشرعي الخارجي، كوظيفة موازية، يشكل دعامة أساسية، بفضله يساهم من تقليل المخاطر تجاه المؤسسات المعنية، هو ما أعطها سمعة طيبة على مستوى دولي.
This document provides an overview of Positive Accounting Theory (PAT). It begins by defining positive and normative theories, and explaining how PAT seeks to explain and predict accounting practices rather than prescribe how accounting should be done. It then discusses the origins and assumptions of PAT, including how it was influenced by agency theory. Key aspects of PAT covered include how it views the firm as a nexus of contracts and the role of accounting in addressing agency problems and reducing agency costs. The document also outlines the major hypotheses of PAT and discusses how accounting can both efficiently reduce costs but also be manipulated opportunistically.
The document discusses international accounting standards and the efforts towards harmonization. It provides background on the International Accounting Standards Board (IASB) and their objectives to standardize accounting practices globally through International Financial Reporting Standards (IFRS). While IFRS adoption aims to reduce differences in financial reporting between countries, the document notes there are still likely to remain differences in accounting practices due to factors like taxation systems, economic influences, and implementation of standards. Overall, complete global standardization of accounting may not be realistic due to various country-specific influences.
Ce Chapitre traite les risques fiscaux. Ce chapitre constitue un pré-requis fondamental pour assimiler le processus de détection des risques compromettant la gestion fiscale de l'entreprise.Selon une approche inspirée des travaux de PriceWaterhouseCoopers, les risques fiscaux peuvent être analysés et regroupés en sept domaines, dont l’ensemble combiné constitue le portefeuille de risque fiscal de l’entreprise
This document outlines the key learning objectives and content covered in Chapter 6 of the textbook, which discusses normative theories of accounting in the form of conceptual framework projects. The chapter will examine the role and development of conceptual frameworks, including the building blocks that frameworks typically include such as definitions of reporting entities and users, objectives of financial reporting, and qualitative characteristics. It will also discuss recent initiatives by the IASB to develop an improved conceptual framework.
This document provides an overview of Positive Accounting Theory (PAT). It begins by defining positive and normative theories, and explaining how PAT seeks to explain and predict accounting practices rather than prescribe how accounting should be done. It then discusses the origins and assumptions of PAT, including how it was influenced by agency theory. Key aspects of PAT covered include how it views the firm as a nexus of contracts and the role of accounting in addressing agency problems and reducing agency costs. The document also outlines the major hypotheses of PAT and discusses how accounting can both efficiently reduce costs but also be manipulated opportunistically.
The document discusses international accounting standards and the efforts towards harmonization. It provides background on the International Accounting Standards Board (IASB) and their objectives to standardize accounting practices globally through International Financial Reporting Standards (IFRS). While IFRS adoption aims to reduce differences in financial reporting between countries, the document notes there are still likely to remain differences in accounting practices due to factors like taxation systems, economic influences, and implementation of standards. Overall, complete global standardization of accounting may not be realistic due to various country-specific influences.
Ce Chapitre traite les risques fiscaux. Ce chapitre constitue un pré-requis fondamental pour assimiler le processus de détection des risques compromettant la gestion fiscale de l'entreprise.Selon une approche inspirée des travaux de PriceWaterhouseCoopers, les risques fiscaux peuvent être analysés et regroupés en sept domaines, dont l’ensemble combiné constitue le portefeuille de risque fiscal de l’entreprise
This document outlines the key learning objectives and content covered in Chapter 6 of the textbook, which discusses normative theories of accounting in the form of conceptual framework projects. The chapter will examine the role and development of conceptual frameworks, including the building blocks that frameworks typically include such as definitions of reporting entities and users, objectives of financial reporting, and qualitative characteristics. It will also discuss recent initiatives by the IASB to develop an improved conceptual framework.
Introduction à la gestion des risques en finance : définition du risque, typologie des risques, principales mesures du risque, définition de la couverture et instruments de couverture
This document outlines the key concepts and learning objectives from Chapter 3 of the textbook "Financial Accounting Theory" by Craig Deegan. It discusses theories of regulating financial accounting practice, including arguments for and against regulation from free-market and public interest perspectives. It also examines theories for why regulation is initially introduced, such as public interest theory, capture theory, and economic interest group theory. Finally, it frames financial accounting standard-setting as a political process that is influenced by various stakeholder groups through submissions and lobbying.
Difference bet Investment Banking Vs Commercial Banking.pptxvivekanandindurkar
Investment banks handle large transactions and advise corporate clients, while commercial banks provide everyday financial services to individuals and small businesses. The main roles of investment banks are advising on mergers, acquisitions, and IPOs, while commercial banks accept deposits, provide loans and mortgages. Investment banking involves higher risks but also higher potential fees, while commercial banking has lower risks but earns profits from interest rate spreads on loans and deposits.
Ce document pédagogique s'adresse aux étudiants et professionnels qui préparent des parcours de gestion, de finance ou de fiscalité.
Cette présentation est exhaustive car elle met l'accent sur les principes comptables, sur les normes internationales et sur les comparaisons.
This document discusses measurement issues in accounting for changing prices and market conditions. It begins by outlining the learning objectives, which include understanding different measurement approaches and their strengths/weaknesses. Historical cost accounting is discussed, including its limitations in periods of changing prices, such as not reflecting current values. Alternative approaches mentioned include current cost accounting and current purchasing power accounting, which adjust historical costs for inflation. The selection of measurement approaches involves many considerations around relevance, faithful representation, and costs/benefits.
This document summarizes key points from Chapter 9 of the 13th edition of Van Horne and Wachowicz's Fundamentals of Financial Management textbook. It discusses motives for holding cash, methods for speeding up cash receipts and slowing down cash payouts, and the use of concentration banking, lockbox systems, and zero balance accounts to improve cash management. It also covers investment of excess cash balances in marketable securities and tools for electronic commerce like lockboxes, automated clearinghouse transfers, and Check 21 that facilitate cash collections and disbursements.
View the slides for the introduction to the International Auditing and Assurance Standards Board's recently proposed quality management standards. In this first in a multi-part webcast series, IAASB member Karin French provides a deep dive into a firm's risk assessment process. Video available at www.iaasb.org/quality-management
The quality management standards are currently open for public consultation until July 1, 2019.
Introduction à la gestion des risques en finance : définition du risque, typologie des risques, principales mesures du risque, définition de la couverture et instruments de couverture
This document outlines the key concepts and learning objectives from Chapter 3 of the textbook "Financial Accounting Theory" by Craig Deegan. It discusses theories of regulating financial accounting practice, including arguments for and against regulation from free-market and public interest perspectives. It also examines theories for why regulation is initially introduced, such as public interest theory, capture theory, and economic interest group theory. Finally, it frames financial accounting standard-setting as a political process that is influenced by various stakeholder groups through submissions and lobbying.
Difference bet Investment Banking Vs Commercial Banking.pptxvivekanandindurkar
Investment banks handle large transactions and advise corporate clients, while commercial banks provide everyday financial services to individuals and small businesses. The main roles of investment banks are advising on mergers, acquisitions, and IPOs, while commercial banks accept deposits, provide loans and mortgages. Investment banking involves higher risks but also higher potential fees, while commercial banking has lower risks but earns profits from interest rate spreads on loans and deposits.
Ce document pédagogique s'adresse aux étudiants et professionnels qui préparent des parcours de gestion, de finance ou de fiscalité.
Cette présentation est exhaustive car elle met l'accent sur les principes comptables, sur les normes internationales et sur les comparaisons.
This document discusses measurement issues in accounting for changing prices and market conditions. It begins by outlining the learning objectives, which include understanding different measurement approaches and their strengths/weaknesses. Historical cost accounting is discussed, including its limitations in periods of changing prices, such as not reflecting current values. Alternative approaches mentioned include current cost accounting and current purchasing power accounting, which adjust historical costs for inflation. The selection of measurement approaches involves many considerations around relevance, faithful representation, and costs/benefits.
This document summarizes key points from Chapter 9 of the 13th edition of Van Horne and Wachowicz's Fundamentals of Financial Management textbook. It discusses motives for holding cash, methods for speeding up cash receipts and slowing down cash payouts, and the use of concentration banking, lockbox systems, and zero balance accounts to improve cash management. It also covers investment of excess cash balances in marketable securities and tools for electronic commerce like lockboxes, automated clearinghouse transfers, and Check 21 that facilitate cash collections and disbursements.
View the slides for the introduction to the International Auditing and Assurance Standards Board's recently proposed quality management standards. In this first in a multi-part webcast series, IAASB member Karin French provides a deep dive into a firm's risk assessment process. Video available at www.iaasb.org/quality-management
The quality management standards are currently open for public consultation until July 1, 2019.
التصرف المالي و المحاسبي للمؤسسات العموميةmoufidjimdo
المؤسسات العمومية المعنية في هذا المقام هي المؤسسات الخاضعة لأحكام القانون الأساسي للميزانية و أحكام مجلة المحاسبة العمومية
بالتالي فهي مؤسسات غير صناعية و تجارية، بل معنية بتسيير مرفق عمومي دون أن تكون لها غاية الربح
افات امتثال السيولة لاتفاقية ''بازل 3''
في المصارف الخليجية التشدد الائتماني وعدم القدرة على تمويل المشاريع التنموية مقابل عجز في تطوير سوق الدين في السندات والصكوك
كتب معن البرازي
مدقق و مرقب شرعي هيئة المحاسبة و المراجعة للمؤسسات المالية الأسلامية
نتج عن إدراج مخاطر السيولة ضمن اتفاقية بازل 3 تحديات وفرص جديدة أمام البنوك والمؤسسات الائتمانية، الا انه ومن المهم معرفة كيف تتواءم عمليات امتثال السيولة مع اتفاقية بازل 3، كما المطلوب استكشاف بعض التحديات والخيارات التي قد تظهر أثناء تنفيذ المتطلبات الجديدة. إن بنك التسويات الدولية قد اعترف ضمنا ان معايير بازل2 أخفقت في معالجة بعض نقاط الضعف الإشرافية في عددٍ من المسائل الهامة مثل عدم وجود تعريف موحد لجودة رأس المال، وأسقف للائتمان، ومعايير مشتركة للسيولة، بالإضافة إلى عدم استيعابه للمخاطر المفرطة للسوق في مجال عمليات المتاجرة والمشتقات المالية التي ارتفعت بشكل حاد بين البنوك الكبرى. ولذلك، فإن بازل2 لم يفي بشكلٍ تامٍ بالغرض المطلوب منه فهل تستطيع المعايير الجديدة و خاصة تلك المتعلقة بامتثال السيولة خلق الأستقرار المالي المنشود؟؟
Similar to عرض حول وظيفة التقيد حسب المنشور الولي بنك المغرب (20)
concernant le poster de droit islamique nous traitons les points essentiels pour bien évaluer les concepts des droits islamiques,en suite également toutes les choses qui doivent conformés à la shar'ah islamique.
Poster concernant Le droit islamique des affairesEncg agadir
concernant le poster de droit islamique nous traitons les points essentiels pour bien évaluer les concepts des droits islamiques,en suite également toutes les choses qui doivent conformés à la shar'ah islamique.
Dans ce cadre nous voyons les instruments qui peuvent utliser via celles en vue de renforcer leurs besoins.En cas des baqnues islamiques dans la situation de la monque de liquidité.
Les Normes "IPSAS IFRS IAS "Et l’analyse comparative avec les normes de la fi...Encg agadir
l'importance ce travail nous évaluons l'historique des normes internationales IFRS IPAS avec la compraison au finance islamique,pour bien comprendre nous traitions un exemple concert de Mourabha.
Les instruments de refinancement des banques islamiquesEncg agadir
ce travail abordé,comment les banques islamiques trouvent la liquidité en cadre de besoin de financement.En revanche généralement celles peuvent attaquer plusieurs de manière afin de renforcer les luiquidités
le rôle des banques islamiques dans l'inclusion financièreEncg agadir
Les contributions des banques islamiques,au sein l'agumentation de taux du bancarisation au Maroc.D'autre part celles jouées un role primordial en vue satisfaire les besoins des consommateurs purement musulmans