This study focused on clarifying the most important issues related to Istisna’ as one of the important financial transactions contracts that have a major role in contemporary Islamic banking, because it provides - as a financial tool - an investment / financing formula that meets the various needs of investors / financiers to establish projects with real returns for them. benefit the national economy. The study also showed the possibility of practical application of Accounting Standard No. 10 issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), with all its legal and technical requirements.