Results 91 to 100 of about 1,970 (171)

معاصر اجارہ میں دفع ِ ضرر اورتلفیق بین المذاہب کی فعالیت ہیئۃ المحاسبۃ والمراجعۃ کے فتاوی کا تحقیقی جائزہ

open access: yesPakistan Journal of Islamic Research, 2021
Talfiq is largely being used by Mujtahidin to solve the contemporary issues. Literally, It means to merge and put something together. However, In Islamic jurisprudence it is defined as "to follow opinion of more than one scholar (Mujtahidin), in a single
Abdur Razaq, Muhammad Ijaz
doaj  

Islamic commercial law in action: a look into AAOIFI’s Sharīʿah standard on Waqf

open access: yesQualitative Research in Financial Markets
Purpose The purpose of this paper is to analyse the Sharīʿah Basis of AAOIFI’s Sharīʿah Standard No. (60) – “Waqf” and gain an insight into the Islamic jurisprudential schools of thought depended on while drafting/issuing the standard.
A. Alkhan, M. K. Hassan
semanticscholar   +1 more source

Interest rate volatility and financing of Islamic banks. [PDF]

open access: yesPLoS One, 2022
Nouman M   +5 more
europepmc   +1 more source

TÜRKİYE KATILIM BANKALARININ AAOIFI STANDARTLARINA ADAPTASYONUNDA KARŞILAŞILAN SORUNLAR VE ÇÖZÜM ÖNERİLERİ

open access: yesTürkiye Mesleki ve Sosyal Bilimler Dergisi
Türkiye’de katılım finans sisteminin önemli bir bileşeni olan katılım bankaları, İslami finans ilkelerine dayalı olarak faaliyet gösteren kurumlar olarak tanımlanmaktadır.
İdris Yelsiz, M. Yurtseven
semanticscholar   +1 more source

The role of the Accounting and Audit-ing Organization for Islamic Financial Institutions (AAOIFI) in Instituting non-profit Islamic finance instruments

open access: yesJournal of Umm Al-Qura University for Shari'ah Sciences and Islamic Studies
Amidst the urgent need to institutionalize and regulate non-profit Islamic finance instruments to ensure their effectiveness in supporting sustainable economic and social development, this study sheds light on the pivotal role of the Accounting and
YASIR ALAMRI
doaj   +1 more source

Accounting for inflation: arguments of recognition in Islamic accounting standards

open access: yesSHS Web of Conferences, 2017
The current Islamic Accounting Standards gives little prominence to changes in prices, instead of developing a full blunt standard to address the menace of changes in prices fair value accounting was used.
Bello Ahmad
doaj   +1 more source

ANALISIS KESESUAIAN LAPORAN DEWAN PENGAWAS SYARIAH BANK SYARIAH DI INDONESIA DAN MALAYSIA TAHUN 2016 TERHADAP STANDAR AAOIFI [PDF]

open access: yes, 2019
Tujuan penelitian ini adalah untuk mengetahui sejauh mana kesesuaian laporan Dewan Pengawas Syariah bank syariah di Indonesia dan Malaysia terhadap standar AAOIFI.
WHIDDA ANDRIA RISTYANTO, 041411431075
core   +1 more source

Assessing Shariah Compliance: An Analysis of Ijārah Financing Practices in Sri Lanka's Islamic Banking Sector against AAOIFI Standards

open access: yesJournal of Islamic Economic Laws
This study critically examines the extent to which Ijārah nancing practices in Sri Lanka's Islamic banking sector conform to the principles delineated in the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Shariah ...
Ahamed Hilmy Hayathu Mohamed   +2 more
doaj   +1 more source

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