İslami finans kuruluşlarının finansal tablolarındaki genel sunum ve açıklamalar üzerine bir araştırma: IAS1 ve FAS1 arasında karşılaştırmalı bir araştırma

The Islamic banking sector has become a very important sector not only in Turkey but in the whole world. Islamic banking has also developed, as the Islamic societies in the past worked to develop the Islamic system without the need to pay interest on lending money, which made it a special system different from the traditional system. For example, Financial instruments such as checks and other services in previous Islamic civilizations. After that, Islamic banking began to appear in modern forms to become not a competitor to traditional banks, but to complement traditional banking and become suitable and appropriate for Islamic banks instead of those standards that are no longer appropriate with what Islamic banking constitutes a special case. Islamic banks in Turkey still at the meantime using the International standards instead of the Islamic standards, however, after 2020 the participation banks in Turkey will be given the choice to use Islamic standards, though, there is notable difference between both standards. There are some standards for the Islamic institutions which were published by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).The thesis focuses on clarifying the differences between International Accounting Standards 1 and Financial Accounting Standards 1 in related to Al Baraka Bank in Bahrain and Al Baraka Turk Bank in Turkey, where the comparison with respect to, purposes and items of financial statements, accounting policies consisting of the basis of preparation, statement of complacence, foreign currencies, financial contracts, fair value, credit risk, liquidity risk, and zakat. First of all, the history of Islamic banking in Turkey will be presented, and then the regulations and financial reporting standards related to Islamic banking in Turkey and in the world will be explained. In the last part, for selected standards the presentation and disclosures of the banks according to IAS1 and FAS1 will be examined, the differences between them will be determined and recommendations will be made .