الإطار الشرعي والاقتصادي والمحاسبي لبيع السلم في ضوء التطبيق المعاصر 9(Research paper)

محمد عبدالحليم عمر
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محمد عبدالحليم عمر: The Islamic Research and Teaching Institute (IRTI)

No 155, Occasional Papers from The Islamic Research and Teaching Institute (IRTI)

Abstract: يتناول الباحث فيه حقيقة عقد السلم: شروطه وضوابطه وما يجري فيه من السلع ومقارنته بالعقود الأخرى المماثلة له. ويعرض لقضية المسلَم فيه قبل قبضه وآراء المذاهب الفقهية فيه والأفكار المعاصرة ومقارنته بصيغ التمويل الأخرى ومجالاته والمخاطرة والضمانات المتاحة والفروق بينه وبين بيوع المسـتقبليات وغيرها والآثار المترتبة وكيفيـة إجراء المعاملات المحاسبية له.

Pages: 91 pages
Date: 1992
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