A closer look at accounting for Islamic financial institutions
This paper provides a discussion of a study that examines accounting in Islamic perspectives. The discussion includes an overview of the development of Islamic finance, accounting in Islamic perspectives, and four key accounting assumptions, namely ‘substance over form’, ‘time value of money’, ‘fai...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2017
|
| Subjects: | |
| Online Access: | http://repo.uum.edu.my/21027/1/shsconf_four2017%201%209vi.pdf http://repo.uum.edu.my/21027/ http://doi.org/10.1051/shsconf/20173407004 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Universiti Utara Malaysia |
| Language: | English |
| id |
my.uum.repo.21027 |
|---|---|
| record_format |
eprints |
| spelling |
my.uum.repo.210272017-02-23T03:47:23Z http://repo.uum.edu.my/21027/ A closer look at accounting for Islamic financial institutions Ismail, Nurazleena Muhamad Sori, Zulkarnain BP Islam. Bahaism. Theosophy, etc HF5601 Accounting This paper provides a discussion of a study that examines accounting in Islamic perspectives. The discussion includes an overview of the development of Islamic finance, accounting in Islamic perspectives, and four key accounting assumptions, namely ‘substance over form’, ‘time value of money’, ‘fair value’ measurement and ‘recognition based on probability’, which serve as important guides to preparers of financial information. 2017 Conference or Workshop Item PeerReviewed application/pdf en cc4_by http://repo.uum.edu.my/21027/1/shsconf_four2017%201%209vi.pdf Ismail, Nurazleena and Muhamad Sori, Zulkarnain (2017) A closer look at accounting for Islamic financial institutions. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak. http://doi.org/10.1051/shsconf/20173407004 doi:10.1051/shsconf/20173407004 |
| institution |
Universiti Utara Malaysia |
| building |
UUM Library |
| collection |
Institutional Repository |
| continent |
Asia |
| country |
Malaysia |
| content_provider |
Universiti Utara Malaysia |
| content_source |
UUM Institutionali Repository |
| url_provider |
http://repo.uum.edu.my/ |
| language |
English |
| topic |
BP Islam. Bahaism. Theosophy, etc HF5601 Accounting |
| spellingShingle |
BP Islam. Bahaism. Theosophy, etc HF5601 Accounting Ismail, Nurazleena Muhamad Sori, Zulkarnain A closer look at accounting for Islamic financial institutions |
| description |
This paper provides a discussion of a study that examines accounting in Islamic perspectives. The discussion includes an overview of the development of
Islamic finance, accounting in Islamic perspectives, and four key accounting assumptions, namely ‘substance over form’, ‘time value of money’, ‘fair value’ measurement and ‘recognition based on probability’, which serve as important guides to
preparers of financial information. |
| format |
Conference or Workshop Item |
| author |
Ismail, Nurazleena Muhamad Sori, Zulkarnain |
| author_facet |
Ismail, Nurazleena Muhamad Sori, Zulkarnain |
| author_sort |
Ismail, Nurazleena |
| title |
A closer look at accounting for Islamic financial institutions |
| title_short |
A closer look at accounting for Islamic financial institutions |
| title_full |
A closer look at accounting for Islamic financial institutions |
| title_fullStr |
A closer look at accounting for Islamic financial institutions |
| title_full_unstemmed |
A closer look at accounting for Islamic financial institutions |
| title_sort |
closer look at accounting for islamic financial institutions |
| publishDate |
2017 |
| url |
http://repo.uum.edu.my/21027/1/shsconf_four2017%201%209vi.pdf http://repo.uum.edu.my/21027/ http://doi.org/10.1051/shsconf/20173407004 |
| _version_ |
1644283124525301760 |