عنوان مقاله [English]
For the reason of religious and legal principles contradictions,
principles and concepts of Installments Purchasing in Iran are
totally different from what is common practice in the western
countries. Not having appropriate accounting standards, Iran's
current methods of accounting is based on that of the UK and
In this article, the principles and concepts of Installment
purchasing in accounting have been analyzed from religious and
legal prospectus, and its distinctive features with that of common
practice in Europe and America have been fully stated.
Then all the efforts have been made through analogical and
reasoning method, and using the accounting concepts, to find an
appropriate method with considering Business and Islamic Law
for designing an accounting system for installment purchases and
putting it into practice.