Islamic banks have occupied a distinguished position among banks operating in the same sector, especially after the indicators created by the financial crisis at the end of the year (2008), Which proved the success of the work of these banks, including its underlying principles and foundations are compatible with the provisions of the Shariah-compliant manner, In light of the developments in the banking sector, the study tried to assess the performance of Islamic banks through the use of complex financial analysis based on the use of two tools: (financial analysis using financial ratios) and (analysis of change and the general trend on the basis of the base year); For judging the performance of these banks and the efficiency of management in the management of financial resources optimally, and to achieve economic and social objectives in light of various developments taking place in these banks.
The study sample consisted by (the Iraqi Islamic Bank) and (Jordan Islamic Bank), in an attempt to analyze the financial statements of these banks for the period (2000-2008) , Has been introduced to study in two sections deal with the first section an introduction to financial analysis and Islamic banking and related concepts in each, the second section dealt with an analysis of the financial statements of the Bank of the Iraqi Islamic and compared to analyze the financial statements the Bank's Jordan Islamic using financial instruments that have been mentioned previously.
The study found that Islamic banks if they want to achieve the economic and social objectives and in line with that and the fundamentals of their field, it is necessary to have a role of great decision making and financial policies and future plans, and strengthening the position of these banks in the communities working in it, as well as the use of financial instruments provided by the financial analysis in order to reach the goals that seek to achieve.