Az iszlám bank eredményének elemzése = The analysis of stetement of islamic bank

Abstract

The authors of the paper study the islamic banking system by means of analysing the income statements. This publication’s aim is to present a segment of the islamic finance, the income statement of the islamic bank. The authors compare the structure of the income statements of IFRS with the islamic banks’ different structure. The authors, relying on the islamic banks’ reports, summarise the religious base of the islamic bank and compare the main points of the operation of the conventional and the islamic banking system, at the end analyse the structure of the islamic income statement through analysing annual report 2013 of Bank Asya.