期刊名称：European Journal of Business and Social Sciences
印刷版ISSN：2235-767X
出版年度：2016
卷号：5
期号：6
页码：73-84
出版社：European Society of Business and Social Sciences
摘要：This search investigated differences between affection of usingderivatives in Islamic companies and Traditional companies. Itfound that Islamic companies are forbidden to use derivative assubcontract but it is affected by loosing of cancel derivatives dealingwhen it owns traditional companies in order to change its financialstructure and its investing structure to follow Islamic rules beside it isaffected by false demand and false supply which cause by big size ofderivative dealing. False demand and supply will affect on store valueand sales price. Traditional companies dealing with derivatives toreduce loose or transfer loose or speculate to make unusual return.The deference causes need to get notes and explanation by financialtable to show accounting item size before use derivative also the sizeafter deal with derivative and after executive time to understand itsaims. Differences cause need table of success factors of usingderivatives to evaluate the derivative value, success way of managingderivatives contracts before executive time and added value. Deferencecause needing to use deferent financial ratios and deferent financialanalysis depend on applying Islamic rules. Searcher recommendedapplying the tables' number 1-8 in order to help analysis incomestatement and balance sheet. It can be organized to be suitable workpapers to give fairly financial report and show the real deference ofaccounting procedures for international accounting standards.
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