Results 121 to 130 of about 782 (163)

Comparative compliance status of AAOIFI and IFSB standards

Journal of Islamic Accounting and Business Research, 2018
Purpose This paper aims to examine the compliance status of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Financial Accounting Standards-1 and Islamic Financial Services Board (IFSB) Standard-4 by Islami Bank Bangladesh Limited (IBBL), recognizing the regulatory influence for ...
Md Hafij Ullah
exaly   +3 more sources

Comparative study between IFRS and AAOIFI disclosure compliance

Journal of Financial Reporting and Accounting, 2017
Purpose This study measures and compares the level of compliance with the disclosure requirements provided by the International Financial Reporting Standards (IFRS) and the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).
Abdelfettah Bouri
exaly   +3 more sources

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A systematic literature review on AAOIFI standards

Journal of Financial Reporting and Accounting, 2021
Purpose This paper aims to systematically review the existing studies for Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards which include different tracks of researches and then identify the gaps to propose opportunities for future research.
Sherif El-Halaby, Sameh Aboul-Dahab
exaly   +2 more sources

Analysing the AAOIFI Sharīʿah standard on zakat

Journal of Money Laundering Control, 2021
Purpose The Sharīʿah Standard No. (35) issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) aims to identify the zakāt base for institutions (including Islamic insurance companies) as well as the subsidiary and the mother company of the institution (the company).
Raja, Khurram Parvez
openaire   +3 more sources

Adoption of AAOIFI accounting standards by Islamic banks of Bahrain

Journal of Financial Reporting and Accounting, 2013
Purpose – The objective of this paper is to determine the level of compliance with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) accounting standards by Islamic banks of Bahrain. Design/methodology/approach – The paper is based on diffusion of innovation theory whereby the perceived relative advantage, compatibility ...
Adel Sarea
exaly   +2 more sources

Implementation of the AAOIFI index on CSR disclosure in Indonesian Islamic banks

Journal of Financial Reporting and Accounting, 2019
Purpose The purpose of this study is to discuss the extent to which Indonesian Islamic banks (IBs) disclose corporate social responsibility (CSR) according to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) index. It also empirically examines the determinants of CSR disclosure in Indonesian IBs, based on disclosure
Peni Nugraheni
exaly   +2 more sources

A study of compliance with AAOIFI accounting standards by Islamic banks in Bahrain

Journal of Islamic Accounting and Business Research, 2012
PurposeThe purpose of this paper is to provide an extension of a previous study by the author into compliance by Islamic banks in Bahrain with accounting standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).Design/methodology/approachA number of compliance indexes are constructed to better understand ...
exaly   +2 more sources

Auditing Standards of Islamic Financial Institutions and Code of Ethics for Islamic Finance Specialists (AAOIFI - AAOIFI)

2023
The textbook reveals the content of the auditing standards of Islamic financial institutions, the management standard "Internal Sharia Audit" and the new Code of Ethics for specialists in Islamic finance. They are developed and published by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI — AAOIFI), registered in ...
Firdaus Harisova, Guzel' Derzaeva, Il'dar Harisov, Husan Umarov, Vladimir Nesterov, Al'fiya Yusupova   +5 more
openaire   +1 more source

Exploring Compliance of AAOIFI Shariah Standard on Ijarah Financing: Analysis on the Practices of Islamic Banks in Malaysia

Journal of Risk and Financial Management, 2020
This paper aims to explore whether the practices of Ijarah financing by Islamic banks in Malaysia are in line with the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Shariah Standard No: (9) on Ijarah financing.
Fadillah Mansor
exaly   +2 more sources

AAOIFI Accounting Standards and a Theory of Interest-Free Banking

The Singapore Economic Review, 2020
Based on the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) issued six new Financial Accounting Standards (FAS) in 2017, we derive the cost of financing formulas for various Islamic financing contracts. Later, we present a simple theoretical framework for interest-free Islamic banking based on the Basic Limited ...
ASSYAD AL-WREIKET, ALI ASHRAF, OLA AL-SHEYAB, M. KABIR HASSAN, IVAN JULIO   +4 more
openaire   +1 more source