الفهرس 
الفصل الاوليوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Zakat is a divine obligation, and it is the third pillar of Islam. The Holy Qur’an has mentioned various types of Zakat is such as gold, silver, crops, fruits, and earnings from trade and extracted minerals from the ground. As a result of modern economic developments and emergence of many economic activities that did not exist at the time of the Holy Prophet, the scope of these funds expanded.Various economic activities evolved, such as the production of factories, the rental of housing and means of transportation. The resultant income of these activities is subject to Zakat. Jurisprudential opinions on how to measure the base subject to Zakat varied, and these differences led to a difference in the accounting standards for measuring and determining the Zakat base. Among these standards, the Financial Accounting Standard No. (9) issued by the Accounting and Auditing Organization for Islamic Financial Institutions in Bahrain in 1998, and Zakat Standard No. (11) issued by the Saudi Organization for chartered and Professional Accountants – SOCPA in 1999, and the Zakat standard issued by the Kuwait Accountants and Auditors Association in 2018.Hence, the research problem requires to answer how to deal with the differences in the measurement criteria of Zakat base for commercial and industrial companies operating in the GCC countries. In addition, there are no financial statements for calculating Zakat that include the components of assets and liabilities besides the net income which are used as a basis to calculate the amount of Zakat.Zakat is one of the important tools that help control various types of businesses, and that the financial statements are of great importance as an entry point for measuring the zakat base. The measurement of the corporate zakat base depends on a set of jurisprudence rules and accounting standards that are reflected on the components of the financial statements.from this point of view, the current study focuses on addressing the differences in measurement standards and disclosure of the zakat base for commercial and industrial companies operating in the Gulf Cooperation Council countries by developing a proposed accounting framework to address these differences in measurement and disclosure in order to reach a unified accounting standard for determining and measuring the Zakat base compatible with the provisions of Sharia. Accordingly,the researcher used the contemporary scientific method based on a mixture between the inductive and deductive method, through the analytical descriptive method, as the most appropriate method in addressing the subject of the study to serve the theoretical and applied sides.To achieve the objective of the study, a sample consisted of 438 employees working in the field of Zakat in the State of Kuwait, who were chosen by the systematic random method. The questionnaire was adopted as a tool for the study after verifying the validity and reliability of the tool. The questionnaire was distributed to the selected sample and 392 correct questionnaires were returned. The researcher used the statistical program for the social sciences (SPSS) in order to analyze the data and arrive at answering the questions and hypotheses of the study