The evaluation of murâbaha practices in Islamic banksin terms of jurisprudence

In this study, the it consists of analysis and evaluation of murâbaha applications in Islamic banks were compared with published Sharia Standards such as the Rules Complied with in the Fiqh Evaluation Process, the Accounting and Auditing Institution of Interest-Free Financial Institutions (AAOIFI), and especially the murâbaha applications were compared. In the first chapter, the researcher gave the necessary definitions related to the subject and presented these definitions in a more understandable way with the examples. In the second part, he talked about the Fiqh rules required to compare murâbaha practices and mentioned the related organizations. And it includes information about these organizations. In the third chapter, he described some murâbaha applications of Islamic banks and analyzed them in detail. In the fourth and last chapter, the applications of the analysis are evaluated according to the Fiqh rules which are investigated in the second chapter. And these applications again compared with each other within the framework of these rules and reached the conclusion. Key words: Fiqh, Islamic Economics, Murâbaha, Islamic Banking, Economics