Document Type : Research Article
The Islamic world today is witnessing a wide intellectual movement that aims to devise the thought of Islam in the field of finance and economics, and to bring it to light into scientific existence. To take it's natural and avant-garde role in building and reviving the Islamic society. Islamic banks implement financial transactions contracts, and these contracts raise a set of Sharia questions about the extent to which Sharia controls are applied in Islamic banks and their commitment to this, and this requires collecting these controls from the decisions of the Fiqh Councils, and the Sharia standards for these contracts, issued by the Accounting and Auditing Organization for Islamic Financial Institutions. This research will deal with collecting the legal criteria for financial transactions contracts from the decisions of the Fiqh Councils, while comparing them with the Sharia standards. In this research we will limit ourselves to the well-known original contracts, which are: sales, shares and rentals.