أصول وضوابط المعاملات المالية الإسلامية

These sources address the jurisprudential rules governing Islamic financial transactions, emphasizing that the default principle is permissibility, not prohibition. The texts clarify that the essence of contracts lies in their intent and meaning, not merely in their wording or formal designations, to ensure justice and prevent injustice. The sources also review fundamental prohibitions such as usury, uncertainty, fraud, and harm, warning against the use of legalistic loopholes to circumvent Islamic law. The documents also highlight the role of institutions like AAOIFI in establishing Sharia and accounting standards to regulate the operations of contemporary Islamic banks. These rules aim to balance the flexibility of Sharia in accommodating new contracts with adherence to divine revelation and the objectives of the religion. What your banker knows — and will never tell you. Banking analyses, real financial decisions, and decryption of the Moroccan system. For managers, investors, and demanding professionals.