Financial reporting dimensions of intangibles in the context of Islamic finance
Prior studies have identified that not all “intangibles” are reported as “intangible assets” in the statement of financial position. This particularly concerns the Islamic finance industry where intangibles are often used as underlying assets in structuring products. Accordingly, this research exami...
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Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
IIUM Press
2018
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Subjects: | |
Online Access: | http://irep.iium.edu.my/68330/1/68330%20-%20Financial%20Reporting%20Dimensions%20of%20Intangibles.pdf http://irep.iium.edu.my/68330/ http://journals.iium.edu.my/shajarah/index.php/shaj/article/view/728 |
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Institution: | Universiti Islam Antarabangsa Malaysia |
Language: | English |