Abstract

The study aimed to measure and determine the expenses and revenues, assets and liabilities and equity and the distribution of profits in companies speculative Islamic as well as to identify the elements of disclosure of accounting information for decision makers of good and to achieve the use of researchers analysis method and stability to answer the study questions that follow.

i - How to measure and identify all of the revenues, expenses, assets, liabilities and owners' equity and disclosed in companies trading?

ii - How do you measure and determine the distribution of profits and losses and disclosed in companies trading?

iii - What are the basic components for the disclosure of accounting information in companies trading?

iv - What is the role of accounting disclosure to make accounting information more useful for decision makers in companies trading?

v - What are the rules of disclosure in companies trading?

The study found that accounting disclosure in speculative companies is through the Islamic view of accounting information and-easy ways to arrange and organize information in a logical manner keeping in view the nature of the accounting policies and accounting unit and the subsequent events in line with international accounting standards which will facilitate to the user good decision-making. And are identifying the elements of revenue and expenses to be disclosed in accordance with the requirements speculative companies prepare the income statement with a statement that the expenditure may be measured in cash or in kind per month or per year. May not be loading the income statement depreciation expense of fixed assets because it reduces the value of the net profit will be shared between the speculative and the owner of money and load it on the employer's share capital only, while consumption of assets intended for sale in the process of speculation can be downloaded on the proceeds of the financial period.

Use analytical methods to determine the expected revenues, as well as measuring the stock of goods last term on the basis of the price goes. And the profits are shared between the owner and speculator, according to the conditions that were agreed upon in the distribution of profits and not distributed until after the identification of capital and if the dissolution of the company given the capital of the owner first and then be sharing profits and losses will be on the owner only, and should be profit-known and distributed in shares of common between them and the presence of the parties to the contract and adopt the basic components of the accounting disclosure in corporate speculation on the financial information used for the purpose of accounting information, methods, and methods of the disclosure of accounting information.

Based on previous results the researchers recommended the re-inclusion laws relating to the disclosure of items that increase the level of transparency so as to compel companies to disclose speculative accounting policies and procedures in place And draw the attention of investors about the importance of information disclosed in companies speculation and its impact in the process of making investment decisions and the establishment of the organizers of the capital market to make efforts to increase disclosure of non-financial companies and work to strengthen and promote it such as the introduction aspects and new disclosures on human resources, and others. And the holding of workshops and conferences to raise awareness about the importance and the role of corporate speculation in the development of capital markets. And the importance of accounting disclosure in the guide and raise awareness of the accounting support to make a rational decision. And invite researchers to conduct more studies and research on companies speculation in general and the transparency of accounting disclosure on the face of particular, and applied to different sectors or insert other variables help to explain the different levels of transparency of disclosure between companies.

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