Abstract
The research aims to identify Islamic banks and the Islamic accounting standard issued by (AAOIFI renting and its impact on financial statements this theoretical aspect of research but the practical aspect is based on the main hypothesis that states (there is a statistically significant effect of the application of the Islamic accounting standard (32) on the quality of financial statements in Islamic banks) The research reached a set of conclusions, the most important of which is that what the rental standard has done in the tenant's books in establishing the "right to use the existing" is a capitalization for the benefit owned by the tenant, which has used the term fire along with this existing one and presented it separately in the financial statements, but the most important recommendations as a result of the amendments to the rental standard should be applied by Islamic financial institutions/banks to respond to the application of the requirements of the standard.
