واقع التطبيق المحاسبي لصيغة السلم وأوجه المعوقات التي تقف حائلاً دون تطبيقه

Abstract

The wisdom of Islamic legislation in the field of accounting application of the peace formula by knowing the function of finance in economic activity, and without that it would be difficult to realize the reality of Islamic finance and its objectives. , in achieving well-being for the members of society. Therefore, this research sheds light on some of the obstacles and procedures governing the holding of peace in the agricultural banks in Libya to prove that the noble Islamic Sharia has organized this important financing aspect in the life of society and individuals, and this is the source of wealth development and prosperity for the members of society.

Based on this basis, the researchers were able to summarize to a very important conclusion that the accounting method of applying the peace contract in the agricultural bank is directly related to the real activity. In the interests of the community