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أصدرت دولة الإمارات العربية المتحدة المرسوم الاتحادي رقم: 50 لسنة 2022م، والمسمى بـ "قانون المعاملات التجارية"، والذي تميز بشموله وسعة نطاقه، وخاصة فيما يتعلق بأحكام المصرفية الإسلامية، حيث خصص باباً كاملاً (الباب السادس) ضمّنه واحداً وثلاثين مادة، بيّن ...
خالد ديرشوي
semanticscholar +1 more source
Ijarah Accounting: A Comparison Between IFRS and AAOIFI Framework
Ijarah is a Sharia-compliant contractual relationship where an Islamic banking institution assigns the usufruct or right to use a particular asset to a client over a specified time in exchange of specified rental payments where the bank has retained ...
Nor Sazuliana Binti Mohd Azhar
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The accounting and auditing organization for Islamic financial institutions (AAOIFI) had taken a proper initiative to develop accounting, auditing, governance and ethics standards for Islamic Financial Institutions (IFIs). The AAOIFI standards serve as a
Adel Mohammed Yaslam Sarea
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The requirements of cryptocurrency for money, an Islamic view. [PDF]
Siswantoro D, Handika R, Mita AF.
europepmc +1 more source
Compliance towards AAOIFI requirements in financial reporting: evidence from Brunei
The objective of this study is to examine whether Islamic financial institutions in Brunei are presenting their financial statements based on AAOIFI requirements.
Part Time Nik Zainun binti Nik Mood
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Critical assessment of Islamic endowment funds (Waqf) literature: lesson for government and future directions. [PDF]
Sukmana R.
europepmc +1 more source
F Fragmentasi Standar Syariah dan Stabilitas Pasar Keuangan Islam: Analisis Peran Harmonisasi AAOIFI
Penelitian ini bertujuan untuk menganalisis dampak fragmentasi standar syariah terhadap stabilitas pasar keuangan Islam dan mengevaluasi peran AAOIFI (Organisasi Akuntansi dan Audit untuk Institusi Keuangan Islam) dalam mengurangi dampak negatif ...
Iqbal Imari +4 more
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In this article the main economic mechanisms and specifics of functioning of Islamic banking in a world financial system in general and those difficulties connected with fixing of the IFSB, AAOIFI standards at the legislative and legal levels which ...
A. Abduljabbar Hussein Al-Azzawi
doaj
In this article the main economic mechanisms and specifics of functioning of Islamic banking in a world financial system in general and those difficulties connected with fixing of the IFSB, AAOIFI standards at the legislative and legal levels which ...
A. Abduljabbar Hussein Al-Azzawi
doaj
Bu çalışmanın amacı, ülkemizde Katılım Bankaları vasıtasıyla ihraç edilen kira sertifikaları (sukuk) İslami finans kuruluşların standart geliştiricisi olan (AAOIFI) vasıtasıyla yayınlanan ilişkili standartlarına uyumluluk düzeyini ölçmek ve Türkiye'de ...
Demirdöğen, Yavuz, 1975- 209723 thesis advisor +2 more
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