Examination of accounting of profit and loss sharing agreements applied by participation banks according to accounting standards

Nowadays participation banks shares are getting rise at both international and national level. Participation Banks differ from classical banks in point of fund raising and fund collecting ways. One of the fund raising way of Participation banks is the Müshareke.Participation banks have some trouble about accouinting Mushareke's Accounting operations because of implying different accountant standarts. This survey exeminates that accounting of profit and losss haring agreements which implied by participation banks according to accountant standarts.