The Importance of Accounting & Reporting in Holy Koran

Whenever the business area becomes complex, the corporations would increasingly face complicated deals. Accountants should be well able to analyze these deals and resolve related accounting and reporting issues. In order to have an effective analyze of related accounting and reporting issues, it is required to have a deep understanding of theoretical concepts of accounting and reporting .Theoretical concepts of financial reporting is a system of integratedbasis and interrelated goals which can lead to a chain of similar standards (those having a logical relationship), and is a system which can designate identity, role (responsibility), and limits of financial accounting and financial features.God in the Koran have addressedhumans` necessities in regard to humans` nature. One of those is accounting which has been referred to in the verse 282 of surah Al-Bagharah. In this paper you will see that Koran Has dealt with the conceptual framework of accounting and accounting theory

Keywords:

Koran , Accounting , Conceptual Framework