Results 131 to 140 of about 782 (163)

AAOIFI reporting standards: Measuring compliance

Advances in Accounting, 2010
Abstract Islamic banking and finance have grown rapidly in recent decades. Islamic banks offer a range of products, which, in complying with Islamic law, often differ from traditional Western financial products. Consequently, developing accounting standards to guide Islamic financial reporting is now an important issue.
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The effect of compliance with AAOIFI standards on financial performance of Islamic banks

Journal of Financial Reporting and Accounting, 2023
Purpose This research study aims to examine the effect of the compliance with the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards on the performance of Islamic banks. Design/methodology/approach
Yosra Mnif, Marwa Tahari
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Accounting Conceptual Frameworks: Masb vs. Aaoifi

SSRN Electronic Journal, 2017
This paper aims to present comparison of conceptual frameworks issued by the Malaysian Accounting Standards Board (MASB) (fully converge to the standards issued by the International Accounting Standards Board) and the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).
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International Islamic Financial Infrastructure Institution: AAOIFI

2018
This chapter describes the role of the International Islamic Liquidity Management Corporation (IILM). In order to enhance the ability of the Islamic Financial Institutions (IFIs) to manage liquidity, the International Islamic Liquidity Management Corporation (IILM) has been established on October 25, 2010 with 14 founding shareholders—12 central banks ...
Abul Hassan, Sabur Mollah
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Corporate governance and compliance with AAOIFI governance standards by Islamic banks

International Journal of Islamic and Middle Eastern Finance and Management, 2020
PurposeThis study aims to examine the effect of the main corporate governance characteristics on compliance with accounting and auditing organisation for Islamic financial institutions’ (AAOIFI) governance standards’ (GSs) disclosure requirements by Islamic banks (IB) that adopt AAOIFIs’ standards in Bahrain, Qatar, Jordan, Oman, Syria, Sudan ...
Yosra Mnif, Marwa Tahari
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Research Path on AAOIFI Standards Studies

Review on Islamic Accounting
The standards developed by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) play a strategic role in shaping the governance, accountability, and transparency of Islamic financial institutions at the global level. This research aims to map the development of research related to AAOIFI Standards and elaborate on the ...
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IFRS vs AAOIFI: The Clash of Standards? [PDF]

, 2007
“The Islamic financial industry needs a corresponding alternative set of accounting standards which can at best be harmonized, not standardized due to the different nature and activities of the Islamic banks and financial institutions. These standards already exist, developed by an industry led non profit organization based in Bahrain- the Accounting ...
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The Consequences of AAOIFI Adoption: Countrywide Perspectives

2023
Sherif El-Halaby, Khaled Omair Alotaibi, Ahmad Alqatan, Alamir Nasser Salim Al-Alawi   +3 more
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Uluslararası Standartlar (AAOIFI ve IFSB) Çerçevesinde Kurumsal Yönetim

2022
İslami bakımdan kurumsal yönetim faaliyetleri, İslam hukuku ve hükümlerinin yönetim süreçlerinde uygulanmasını esas almaktadır. Bu yönetim sistemi içerisinde, İslam hukukuna uygun olarak kurumsal faaliyetlerin yürütülmesini sağlayan danışma kurulları mevcuttur.
BAL, Çiğdem, UMUT, Muharrem
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AAOIFI Conceptual Framework for Financial Reporting

2023
Abdul Rauf Mahar, Ayesha Bhatti, Muhammad Junaid Ashraf, Asfand Zubair Malik   +3 more
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