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information in actual value about the funds sold from an Islamic perspective and presenting them to users, questionnaire distributed to 40 respondents who are working at Jordanian universities. The data analyzed through the SPSS, ANOVA and MANOVA Islamic perspective and the timing of their recognition, and International Accounting Standard (IAS) 18 Recognition of revenue from the perspective of academics workers at Jordanian universities. fraud and default associated with selling, are the most important among the accounting conditions recognition in the sale from an Islamic perspective, while the core of commercial transaction is the most important condition when recognition in the sale in accordance with IAS 18 Recognition Revenue. The study recommends that further studies should accounting science on the other hand, and consciousness of accounting practices in

the arab journal of accounting/the arab journal of accounting

A Comparative Study between the Accounting Recognition in the Sales Process from an Islamic Perspective and International Accounting Standard (IAS) No 18 ( Revenue Recognition): Views of Academicians at Jordanian Universities