{"id":5973,"date":"2025-04-14T14:03:41","date_gmt":"2025-04-14T11:03:41","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973"},"modified":"2025-04-20T14:09:14","modified_gmt":"2025-04-20T11:09:14","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-impact-of-sharia-standard-no-61","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses the Impact of Sharia Standard No 61"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>Institute media<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(The Impact of Sharia Standard No. (61) Payment Cards (Amended) Issued on (AAOIFI) on Financial Statements and Audit Procedures Practical research ) for the student\u00a0 Husham Abd Al Jabar Kadhum \u00a0\u00a0to obtain chartered accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>The study aimed to propose accounting treatments for payment card transactions that take into account the amended Shari&#8217;a Standard No. (61) on Payment Cards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). It also proposed a program for auditing electronic payment activities in Islamic banks to assist external auditors in expressing an impartial technical opinion on the fairness of financial statements. This was achieved by identifying the theoretical framework of the Shari&#8217;a standard and payment cards.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>The study concluded that the amended Shari&#8217;a Standard No. (61) on Payment Cards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) affects the fairness of financial statements. The proposed accounting treatments applied in the research sample resulted in a fairer presentation and disclosure of statements regarding electronic payment activities. The study also concluded that there is no specialized audit program for auditing electronic payment cards that external auditors rely on when conducting audits.<\/strong><\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;5975&#8243; img_size=&#8221;FULL&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":5974,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[53],"tags":[],"class_list":["post-5973","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Post-graduate Institute for Accounting and Financial Studies Discusses the Impact of Sharia Standard No 61 - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Post-graduate Institute for Accounting and Financial Studies Discusses the Impact of Sharia Standard No 61 - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the ... \u0627\u0644\u0645\u0632\u064a\u062f\" \/>\n<meta property=\"og:url\" content=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973\" \/>\n<meta property=\"og:site_name\" content=\"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-14T11:03:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-20T11:09:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/04\/tds1111\u0641\u064a\u0633.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"zainab626\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"zainab626\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973\",\"name\":\"The Post-graduate Institute for Accounting and Financial Studies Discusses the Impact of Sharia Standard No 61 - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\",\"isPartOf\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973#primaryimage\"},\"image\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973#primaryimage\"},\"thumbnailUrl\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/04\/tds1111\u0641\u064a\u0633.jpg\",\"datePublished\":\"2025-04-14T11:03:41+00:00\",\"dateModified\":\"2025-04-20T11:09:14+00:00\",\"author\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e\"},\"breadcrumb\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973#primaryimage\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/04\/tds1111\u0641\u064a\u0633.jpg\",\"contentUrl\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/04\/tds1111\u0641\u064a\u0633.jpg\",\"width\":800,\"height\":600},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Post-graduate Institute for Accounting and Financial Studies Discusses the Impact of Sharia Standard No 61\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/\",\"name\":\"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e\",\"name\":\"zainab626\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g\",\"caption\":\"zainab626\"},\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?author=141\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Post-graduate Institute for Accounting and Financial Studies Discusses the Impact of Sharia Standard No 61 - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973","og_locale":"en_US","og_type":"article","og_title":"The Post-graduate Institute for Accounting and Financial Studies Discusses the Impact of Sharia Standard No 61 - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","og_description":"[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the ... \u0627\u0644\u0645\u0632\u064a\u062f","og_url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973","og_site_name":"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","article_published_time":"2025-04-14T11:03:41+00:00","article_modified_time":"2025-04-20T11:09:14+00:00","og_image":[{"width":800,"height":600,"url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/04\/tds1111\u0641\u064a\u0633.jpg","type":"image\/jpeg"}],"author":"zainab626","twitter_card":"summary_large_image","twitter_misc":{"Written by":"zainab626","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973","name":"The Post-graduate Institute for Accounting and Financial Studies Discusses the Impact of Sharia Standard No 61 - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","isPartOf":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website"},"primaryImageOfPage":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973#primaryimage"},"image":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973#primaryimage"},"thumbnailUrl":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/04\/tds1111\u0641\u064a\u0633.jpg","datePublished":"2025-04-14T11:03:41+00:00","dateModified":"2025-04-20T11:09:14+00:00","author":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e"},"breadcrumb":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973#primaryimage","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/04\/tds1111\u0641\u064a\u0633.jpg","contentUrl":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/04\/tds1111\u0641\u064a\u0633.jpg","width":800,"height":600},{"@type":"BreadcrumbList","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5973#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/"},{"@type":"ListItem","position":2,"name":"The Post-graduate Institute for Accounting and Financial Studies Discusses the Impact of Sharia Standard No 61"}]},{"@type":"WebSite","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/","name":"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e","name":"zainab626","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g","caption":"zainab626"},"url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?author=141"}]}},"modified_by":"zainab626","_links":{"self":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/5973","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/users\/141"}],"replies":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5973"}],"version-history":[{"count":0,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/5973\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/media\/5974"}],"wp:attachment":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}