Studying Restricted and Unrestricted Investment Accounts in Islamic Accounting

Differences between Iran and other countries adopted Islamic contracts in deposition investment accounts and banks financial statements disclosure are one of Islamic challenges. In international Islamic banking zone, Investment accounts are classified into two groups called restricted and unrestricted accounts; based on the type of accounts, proper disclosure procedure would be different. In addition to the challenge stated above, this article aims to study adopted Islamic contracts in deposition and introduce restricted and unrestricted accounts and their disclosure procedure. Survey method has been adopted to achieve an appreciated answer to the explained challenge and accounting experts opinion has been included via questionnaire. According to the results, most experts believe that convergence into disclosure methods in international Islamic banking is effective in improving banks, financial transparency. Also, the results show that experts disagree with classification of disclosing investment accounts in a separated category between liabilities and shareholders’ equity.