Adoption of international financial reporting standards and international accounting standards in islamic financial institutions from the practitioners' viewpoint

• Main Authors: Z, Shafii, N., Zakaria
• Format: Article
• Language: en_US
• Published: 2015
• Subjects: Accounting principles; International Financial Reporting Standards; Islamic financial institutions
• Online Access: http://ddms.usim.edu.my/handle/123456789/8504
• Institution: Universiti Sains Islam Malaysia

Globally, International Financial Reporting Standards (IFRS) are used by more than 100 countries for various types of organizations. The purpose of this paper is to examine the opinion of practitioners in Islamic financial institutions (IFIs) on Shariah issues when adopting IFRS and International Ac...