Results 141 to 150 of about 1,970 (171)

AAOIFI standards and income smoothing perspective in Islamic financial institutions (IFIs): a study of the MENA region

Journal of Islamic Accounting and Business Research
The purpose of this study is to investigate the influence of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards on income smoothing perspective in the Islamic financial institutions (IFIs) operating in the ...
Fatma Ezzahra Kateb, Neila Boulila Taktak, M. Hassan   +2 more
semanticscholar   +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.
Assoc. Prof. Dr. Fadillah Mansor
exaly   +2 more sources

Fair value of biological assets in agribusiness companies’ reporting according to IFRS and AAOIFI standards

Economy of agricultural and processing enterprises
The article studies the practical experience of reflecting biological assets financed through sukuk (Islamic securities) at fair value in the financial statements of agribusiness companies published in accordance with International Financial Reporting ...
G. Derzayeva
semanticscholar   +1 more source

The effect of compliance with AAOIFI standards on financial performance of Islamic banks

Journal of Financial Reporting & 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.
Yosra Mnif, Marwa Tahari
semanticscholar   +1 more source

Sharia governance standards and the role of AAOIFI: a comprehensive literature review and future research agenda

Journal of Islamic Accounting and Business Research, 2022
Purpose The purpose of this study is to investigate the role of Auditing and Accounting Organization for Islamic Financial Institution (AOIFI) governance disclosure on the performance of Islamic financial institutions (IFIs) through systematic ...
M. K. Hassan, Mustafa Raza Rabbani
semanticscholar   +1 more source

ПОДХОДЫ И ПРИНЦИПЫ К ПРИМЕНЕНИЮ СТАНДАРТОВ AAOIFI

Ежегодная итоговая научно-практическая конференция научно-педагогических работников
Возрастание значимости исламских финансов во всем мире актуализирует вопрос стандартизации финансовой отчетности для сравнения данных, а также взаимного признания в контексте деятельности финансовых учреждений, что создаст основу и облегчит процесс ...
Шамиль Ахьядович Шовхалов
semanticscholar   +1 more source

Takyīf Fiqhī of Takāful Contract from Shariah Perspective: A Comparison between AAOIFI, IIFA and the Malaysian Shariah Resolutions and Practices

International journal of research and innovation in social science
The juridical adaptation (takyīf fiqhī) of the takāful contract remains a subject of intense scholarly debate within Islamic finance, reflecting divergent methodological approaches to reconciling modern financial products with classical jurisprudence ...
Muhammad Hamdan Syafieq Bin Ahmad
semanticscholar   +1 more source

СТАНДАРТЫ AAOIFI В ИСЛАМСКОЙ ФИНАНСОВОЙ МОДЕЛИ: МИРОВОЙ ОПЫТ, БАРЬЕРЫ СТАНДАРТИЗАЦИИ И ПУТИ ВНЕДРЕНИЯ В РОССИЙСКОМ ПАРТНЁРСКОМ ФИНАНСИРОВАНИИ

Вестник Чеченского государственного университета
Статья посвящена анализу международной практики внедрения стандартов AAOIFI в исламской финансовой системе, выявлению ключевых препятствий стандартизации в странах с различными правовыми системами и обоснованию путей их адаптации в условиях российского ...
M. Tashtamirov
semanticscholar   +1 more source

ПРОБЛЕМЫ И ПЕРСПЕКТИВЫ ГАРМОНИЗАЦИИ СТАНДАРТОВ МСФО И AAOIFI

Экономика и предпринимательство
В статье представлены основные результаты сравнения двух систем ведения бухгалтерского учета: МСФО и исламских стандартов. В статье рассматривается история создания и развития Организации бухгалтерского учета и аудита исламских финансовых институтов и ...
Е.Г. Бенделиани
semanticscholar   +1 more source

Corporate Governance and Compliance with AAOIFI Standards in Islamic Financial Institutions: Evidence from GCC Countries

2025 5th International Conference on Sustainable Islamic Business and Finance (SIBF)
This study examined the effects of corporate governance characteristics (audit committee, board committee, and Sharia Supervisory Board characteristics) on compliance with the financial accounting standards (FASs) of the Accounting and Auditing ...
Zahra Mohammed Ali Al-Ghuraifi, G. Kukreja   +1 more
semanticscholar   +1 more source