This research dealt with the issue of the areas through which the product of Tawarruq can be used disciplined by the Sharia standard issued by the Accounting and Auditing Organization for Islamic Financial Institutions, where it stood on the nature of jurisprudential and disciplined Tawarruq, as well as the Sharia standards issued by AAOIFI, then talk about the definition of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), and the research also dealt with the Sharia position of dealing with disciplined Tawarruq and its reality and the areas through which Tawarruq can be applied, including: Repayment of debts of customers coming to Islamic banks while previously bearing usurious debts, where they are subjected to a tawarruq process to collect cash with which they extinguish those debts under the supervision of the bank, revolving credit cards (with a repayment period of more than the usual month), where the cardholder is issued Tawarruq and his proceeds are deposited in his account for deduction when using the card, financing travel tickets if it is not possible to finance them with leasing, and so on according to the details and readings addressed by this research.

العنوان

Business Resilience and Business Innovation for Sustainability

الناشر

Springer Nature

بلد الناشر

سويسرا

Indexing

Scopus

معامل التأثير

None

نوع المنشور

إلكتروني فقط

المجلد

587

السنة

2026

الصفحات

137- 144