إطار مُقترح لمُعالجة الإختلافات بين معاييرالمُحاسبة عن الزكاة في القياس والافصاح عن وعاء زكاة التجارة والصناعة في الشركات دراسة ميدانية في دولة الكويت

نوع المستند : المقالة الأصلية

المؤلفون

1 أستاذ المحاسبة والمراجعة بكلية التجارة ـ جامعة المنصورة

2 مدير الإدارة المالية بشركة الاشراف القابضة بدولة الكويت

المستخلص

ABSTRACT
Zakat is a divine obligation, and it is the third pillar of Islam. The Holy Qur’an has mentioned various types of Zakat is such as gold, silver, crops, fruits, and earnings from trade and extracted minerals from the ground.  As a result of modern economic developments and emergence of many economic activities that did not exist at the time of the Holy Prophet, the scope of these funds expanded.
Various economic activities evolved, such as the production of factories, the rental of housing and means of transportation. The resultant income of these activities is subject to Zakat.
Jurisprudential opinions on how to measure the base subject to Zakat varied, and these differences led to a difference in the accounting standards for measuring and determining the Zakat base. Among these standards, the Financial Accounting Standard No. (9) issued by the Accounting and Auditing Organization for Islamic Financial Institutions in Bahrain in 1998, and Zakat Standard No. (11) issued by the Saudi Organization for Chartered and Professional Accountants – SOCPA in 1999, and the Zakat standard issued by the Kuwait Accountants and Auditors Association in 2018.

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