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Contemporary developments have generated many new financial issues, particularly those relating to the functioning of contemporary companies, and require a clear and precise statement of their provisions by modern scholars; In order to denote the halal path of Muslims in their livelihoods. This research, to which the researcher called: "The principles of the moral assets of companies in the Islamic jurisprudence" is a step in the way of the statement and the desired connotation. This research was organized in the introduction, which included the following: the importance of research, the reason for its selection, the method of research, the search plan, the preface, which included the linguistic and terminological definition of moral assets, six researches, and then the conclusion of results and recommendations, then the sources and references, and finally the index of contents. This redearch dealt with the following issues: the definition of moral assets (moral rights) in language and law; the importance of moral assets in companies; the sections of moral assets with several considerations; the impact of the evaluation of moral assets and their methods of valuation; the investigation of the finances of moral assets; the availability of financial elements; and other scholars. He then set out some of the legal provisions concerning moral assets, including: Provision is made for departures between partners in a company with physical and moral assets, where the difference in the value of the partner's share at the time of exit is due only to the value of the tangible assets, and between the partner's departure in view of the value of the physical and moral assets, The judgement of Zakat was also described by highlighting its commercial (trade offers) and exploitative (rent-taking) situations. It was recommended that it extract 2.5% of its value at the end of the year, or the sum of the money, depending on the year of the migration.

Fiqh, company, financial issues, intangible assets.


Gelişmiş Arama




    Dear Academicians,

    RESSJOURNAL's issue 10/5 (September 2023) is published. RESSJOURNAL's new issue (100th Anniversary Special Issue) will be published on October 29, 2023. We are waiting for your qualified articles.

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