Results 21 to 30 of about 1,970 (171)
Accounting for Waqf Institutions: Business, Not-for-Profit or Hybrid Entities?
International Journal of Islamic Economics and Finance, 2021 Despite the tremendous religious and socio-economic contributions of waqf institutions to Muslim communities across the globe, there was no universal accounting standard to adopt by such institutions until 15 Rabi’II (equivalent to 30th November 2020 ...
Umar Habibu Umar, Md Harashid Haron
doaj +1 more source
Islamic and Western banking: A Chicago perspective
, 2022 Economic Affairs, Volume 42, Issue 1, Page 179-185, February 2022.
Gerald R Steele
wiley +1 more source
AAOIFI Altın Standardı ve Türkiye Finansal Piyasalarına Etkisi
Hitit İlahiyat Dergisi, 2021 Tarih boyunca altın ekonomik hayatta önemli bir yere sahip olmuştur. Parasal sistem içinde uzun bir dönem ödeme aracı olarak kullanılan altın daha sonraları bir istikrar, güvenli liman, devletlerin ekonomik gücü ve en önemli yatırım aracı haline ...
Recep Çakar
doaj +1 more source
Akreditiflerde Katılım Bankacılığına Özgü Sorunlar: UCP 600 Kurallarının Katılım Bankacılığına Uyumu
Kocatepe İslami İlimler Dergisi, 2023 Makalenin konusu, akreditifli ödeme şeklinde katılım bankacılığına (İslami bankacılık) özgü sorunlardan biri olan UCP 600 kurallarının katılım bankacılığına uyumu ile ilgilidir.
Fatih Kazancı
doaj +1 more source
AAOIFI Standartları ve Türkiye Katılım Bankalarında Uygulanabilirliği [PDF]
, 2018 anemonTheprohibition of interest in Islam has pushed Islamic countries into a differentfinancial system than other countries. The idea of interest-free banking, whichis based on Islamic principles, has become a system applied all over the world.The ...
Ağkan, Faruk, FARUK AĞKAN
core +1 more source
CONCEPTUALISING ISLAMIC CREDIT CARDS BASED ON MUSHĀRAKA MUTANĀQISA
Journal of Islamic Monetary Economics and Finance, 2020 The purpose of this paper is to conceptualise an Islamic credit card (or mushāraka card) based on the Islamic principles of mushāraka mutanāqisa. A qualitative methodology was employed, with qualitative content analysis used on AAOIFI Shari’a Standard ...
Ahmed M Alkhan +2 more
doaj +1 more source
Islamic accounting reporting and economic development: Nigerian perspective [PDF]
Accounting, 2016 This paper discusses Islamic financial reporting system as practiced in many Islamic states for economic development. The issue of Islamic accounting among scholars provided evidence of economic benefits among the countries that have Islamic financial ...
Ibrahim Alkali +2 more
doaj +1 more source
Tikrit Journal of Administrative and Economic Sciences, 2022 هدف البحث الى تقييم مستوى الافصاح المحاسبي في المصارف العراقية الإسلامية المدرجة في سوق العراق للأوراق المالية طبقا لمعايير المحاسبة المالية الإسلامية الصادرة عن وذلك بعد ان تم إلزام .)AAOIFI( هيئة المحاسبة والمراجعة للمؤسسات المالية الإسلامية المصارف ...
Hanan Mohammed Jasim +1 more
doaj +1 more source
Adoption of the AAOIFI International Code of Ethics for Indonesian Islamic Accountants
, 2021 Accounting scandals against standards still occur in Indonesia. The Indonesian Islamic accounting code of ethics needs to be formulated in line with the development of Islamic accounting practices in Indonesia.
Haitam, R. Ibnu +2 more
core +1 more source
Jurnal Dinamika Akuntansi dan Bisnis, 2019 Indonesia as a country with dual-banking system applies local accounting standards for conventional and Islamic financial institutions named SAK (Standar Akuntansi Keuangan or Generally Accepted Accounting Standard) which may raise the question of ...
Dian Andari
doaj +1 more source