عبيد محمد2021-03-212021-03-212021http://dspace.univ-msila.dz:8080//xmlui/handle/123456789/24065Considering that financial statements are the backbone of decision-making in institutions and are the reflective mirror of their activities, and when Islamic banks differed from their traditional counterparts in many vocabularies, their dependence on Islamic sharia in all their transactions was perhaps the most important, it was necessary that this mirror reflect this distinction. Where the study aimed to clarify the need for these states according to special Islamic accounting standards by which Islamic banks can express this specificity. In 1990, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) was created, which is a special standard-setting body, created by Islamic banks and other interested parties to prepare and publish accounting standards, audit and governance for Islamic financial institutions based on the principles of Islamic sharia. In order to arrive at the answer to the problem posed, the researcher studied and analyzed the financial statements of an Islamic bank (Al Baraka Bank Algeria) which prepares a financial statement according to two models, the first is traditional according to the system of bank financial accounting(SCFb) derived from the International Accounting Reference (IAS/IFRS) and the second is Islamic according to Islamic accounting standards issued by the Organization of Accounting and Audit for Islamic Financial Institutions. The study concluded that the system of bank financial accounting does not take into account the specificity of the Islamic bank and that there are differences in the content of the financial statements due to the different methods of accounting and measuring their elements prepared according to the two models, and in the form of these statements due to the difference in presentation and disclosure part.Islamic Banks, Islamic Accounting Standards, AAOIFI, SCFb, IAS/IFRS.Thesis