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Islamic financial accounting standards in Pakistan: a comparison with AAOIFI

Journal of Islamic Accounting and Business Research
Purpose This paper aims to compare the Islamic financial accounting standards (IFAS) prevailing in Pakistan declared by the Securities and Exchange Commission of Pakistan (SECP) with accounting standards of Accounting and Auditing Organization for ...
Muhammad Bilal Zafar
semanticscholar   +1 more source

СРАВНИТЕЛЬНЫЙ АНАЛИЗ СТАНДАРТОВ МСФО 16 «АРЕНДА» И AAOIFI № 9 «ИДЖАРА «АРЕНДА» В СТРОИТЕЛЬНОЙ ОРГАНИЗАЦИИ

Ежегодная итоговая научно-практическая конференция научно-педагогических работников
Проведенный сравнительный анализ стандартов регулирования арендных отношений позволил определить место договора Иджара в системе долговых отношений и выявить возможности его использования на российском финансовом рынке.
Р.А. Гезиханов
semanticscholar   +1 more source

A systematic literature review on AAOIFI standards

Journal of Financial Reporting and Accounting, 2021
Sherif El-Halaby
exaly  

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

Journal of Islamic Accounting and Business Research, 2023
Mohammad Rabiul Hassan   +1 more
exaly  

Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry

Journal of Islamic Accounting and Business Research, 2023
Hussein A. Abdou   +2 more
exaly  

The determinants of AAOIFI governance disclosure in Islamic banks

Journal of Financial Reporting and Accounting, 2020
Khaled Hussainey
exaly  

The impact of AAOIFI governance disclosure on Islamic banks performance

Journal of Financial Reporting and Accounting, 2020
Khaled Hussainey
exaly  

Determinants of compliance with AAOIFI standards by Islamic banks

International Journal of Islamic and Middle Eastern Finance and Management, 2016
Khaled Hussainey, Sherif El-Halaby
exaly  

Influence of adoption AAOIFI accounting standards on earning management: evidence from Islamic banks

Journal of Islamic Accounting and Business Research, 2020
Rihab Grassa, Sherif El-Halaby
exaly  

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