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The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences
Economies, 2023 This study seeks to measure the microeconomic consequences of the adoption of the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) standards on the conservatism, financial performance (FP), and earnings management (EM) of ...
Adel Sarea, Dr. Awwad Alnesafi
exaly +4 more sources
Reconstructing lease-to-own contracts: A contemporary approach to Islamic banking standards [PDF]
Heliyon, 2023 The Palestinian Monetary Authority issued decision No. 15 of 2019 demanding Islamic banks to act according to Islamic standards set by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).
Mahmoud Fayyad
doaj +2 more sources
The Level of Compliance with AAOIFI Standards by Islamic Banks in UAE
FUDMA Journal of Accounting and Finance Research (FUJAFR)The unprecedented growth in Islamic financial products and services and the emerging orientation that the conventional International Financial Reporting Standards (IFRS) are incompatible with Islamic beliefs and values.
Mohamud Ambashe
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Journal of Business & Economic Analysis, 2023 This paper has two main objectives. First, it aims to compare the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Financial Accounting Standard 1 (FAS 1) with International Accounting Standard 1 (IAS 1).
NORIZATUL AQILAH BINTI SAMRA +1 more
doaj +2 more sources
SuhufUnderlying Assets of Retail State Sukuk are State Property which in reality cannot be easily transferred. Although the DSN-MUI has given an opinion on the suitability of the Retail State Sukuk contract with Islamic law, the DSN-MUI fatwas do not broadly ...
Joko Nugroho, Agus Darwanto
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إنعكاس تطبيق معايير المحاسبة الإسلامية الصادرة عن (AAOIFI) على تحسين الأداء المالى والتشغيلى في البنوك الإسلامية ( دراسة تطبيقية ) [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗهدفت الدراسة إلى التعرف على انعكاس وتأثير تطبيق معايير المحاسبة الإسلامية الصادرة عن (AAOIFI) على تحسين الأداء المالي والتشغيلي في البنوك الإسلامية، من خلال التأكد من مدى تطبيق البنوك الإسلامية لتلك المعايير، وهل لهذا التطبيق انعكاس على تحسين الأداء ...
نهلة ابراهيم
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Conformity of Islamic Banks with AAOIFI Standards for General Presentation and Disclosure in Turkey and Bahrain [PDF]
Türkiye İslam İktisadı Dergisi, 2022 Islamic (participation) banks in Turkey are required to apply international accounting standards in their accounting and reporting practices, while their counterparts in Bahrain apply the Accounting and Auditing Organization for Islamic Financial ...
Yusuf Avşar, Ozan Özdemir
doaj +1 more source
Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – The purpose of this study is to investigate the effect of financial performance (FP) and governance on the accounting and auditing organization for Islamic financial institutions (AAOIFI) disclosure for the Islamic banks.
Mariem Ben Abdallah, Slah Bahloul
doaj +1 more source
Tikrit Journal of Administrative and Economic Sciences, 2022 يهدف البحث إلى بيان دور الالتزام بالمعيار (AAOIFI 30)، في الحد من مخاطر الائتمان، بعد أن تم إلزام المصارف الإسلامية العراقية بتطبيق معايير المحاسبة الإسلامية بموجب قانون المصارف الإسلامية رقم (43) لسنة 2015 وضوابط وتعليمات البنك المركزي المستندة إلى هذا
Taha Sultan Hamad, Luqman Muhammad Ayoub
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Nurani, 2022 This paper summarizes the findings of a comparative critical examination of the financial reporting methods of Bank Al-Barakah, BTPN Syariah, and Maybank Islamic Berhad.
Salman Abdurrubi Perwiragama +1 more
doaj +1 more source