Impact of Islamic Banks Controller Types on Income Statement

Abstract

This study is one of very few studies which explained problem of misunderstanding the impact of Islamic Banks controller types on income statement data disclosure. Searcher found the possibility separating controller rules between international, local, managers, employees and Islamic supervisory board which will give different accounting data in income statement to cause unfairly evaluation. Misunderstand comes as result to different controlling factors types, different expect ways to face return default and cost, and different ways to face increasing tax which obligates to understand this impact before evaluate Islamic bank income statement results.