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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 распространение стандартов AAOIFI в мире.
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Türkiye'de sukuk ihracının AAOIFI standartlarına uyum düzeyinin analizi = Analysis of the level of compliance of sukuk issuance in Türkiye with AAOIFI standards /

Tez (Yüksek Lisans) - Süleyman Demirel Üniversitesi, Sosyal Bilimler Enstitüsü, Finans ve Bankacılık Anabilim Dalı, 2024.
Hakimi, Atiqullah, 1997- author 265286 +2 more
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International Islamic Accounting Standard-Setting Body (AAOIFI)

2022
Abul Hassan +2 more
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Audit committee characteristics and compliance by Islamic banks with AAOIFI accounting standards

Advances in Accounting, 2022
exaly

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

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

The Effect of New AAOIFI Standard on SUKUK

2015
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The effect of Islamic banks’ specific corporate governance mechanisms on compliance with AAOIFI governance standards

Journal of Islamic Accounting and Business Research, 2021
exaly

The need of accounting standards for Islamic financial institutions: evidence from AAOIFI

Journal of Islamic Accounting and Business Research, 2013
Adel Sarea
exaly