Results 51 to 60 of about 1,970 (171)

Adaptation of Six AAOIFI Shariah standards in Pakistan's Islamic finance Industry: A Critical Study

COMSATS Journal of Islamic Finance
The purpose of this research is to analyze the amendments and clarifications made by the State Bank of Pakistan (SBP) to the two Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Shariah Standards and to see whether these ...
U. Farooq, Muhammad Bilal Zafar
semanticscholar   +1 more source

A comparison of MASB and AAOFI accounting conceptual frameworks

, 2017
This paper aims to present comparison of conceptual framework published by the Malaysian Accounting Standards Board (MASB) (fully converged with the standards issued by the International Accounting Standards Board (IASB) and the Accounting and Auditing ...
Zulkarnain Muhamad Sori, Shamsher Mohamad Ramadili Mohd   +1 more
core   +1 more source

Sharia Control in Islamic Finance: AAOIFI Standard and Its Implementation Practice (Case Study of the Spiritual Administration of Muslims of the Republic of Tatarstan) / Шариатский контроль в исламских финансах: стандарт AAOIFI и практика его внедрения (на примере ДУМ РТ)

Beneficium
The launch of the experimental regime for partnership (Islamic) financing in the Russian Federation has heightened the relevance of establishing an adequate Sharia control system.
Danir D. Amerkhanov / Данир Д. Амерханов, Gulia M. Iskhakova / Гулия М. Исхакова   +1 more
doaj   +1 more source

Penerapan Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) dalam Audit Syariah dan Kepercayaan Investor di Indonesia

Sanskara Akuntansi dan Keuangan
Penelitian ini mengeksplorasi dampak dari standar Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) dan kualitas audit syariah terhadap kepercayaan investor pada lembaga keuangan syariah di Indonesia.
Inneke Respatiningsih, Djenni Sasmita, Ilza Febrina, Muhamad Rizky Wijaya, Eko Sudarmanto   +4 more
semanticscholar   +1 more source

A survey on Islamic Finance and accounting standards

Borsa Istanbul Review, 2019
This review presents Islamic financial standards from inception to recent developments. The review discusses issues relating to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), Islamic Financial Services Board (IFSB),
M. Kabir Hassan, Sirajo Aliyu, Makeen Huda, Mamunur Rashid   +3 more
doaj   +1 more source

Türkiye deki Faizsiz Finans Kurumlarının Denetim Süreçleri: AAOIFI ve KGK Standartlarının Uyumu ve Denetim Uygulamalarının İyileştirilmesi (Audit Processes of Interest-Free Financial Institutions in Turkey: Harmonization of AAOIFI and KGK Standards and Improvement of Audit Practices)

İşletme Araştırmaları Dergisi
Amaç –Bu çalışma, Türkiye'deki faizsiz finans kurumlarının denetim süreçlerini ve bu süreçlerin AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) ile KGK (Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu ...
Murat Koçsoy, Yasin Reyhan
semanticscholar   +1 more source

Fabrication of Fiqh Doctrines and its Impact on Financial Transaction Contracts (A Study on Samples of Sharia Standards issued by The Accounting and Auditing Organization for Islamic Financial Institutions AAOIFI)

Journal of Umm Al-Qura University for Sharia'h Sciences and Islamic Studies
One of the Fiqh topics that are raised in the scientific community from time to time is the topic of fabricating between Fiqh doctrines, there are those who exaggerate the Prohibition of fabricating at all and reject it on its basis and claim consensus ...
B. Aamer
semanticscholar   +1 more source

Comparative Analysis of Regulation and Fatwa on Islamic Insurance in Indonesia: A Perspective of DSN-MUI, OJK, and AAOIFI

Journal of Islamic Economic Resources
Islamic insurance (takaful) has developed as an important component of Indonesia’s Islamic financial industry, operating under Sharia principles that prohibit riba (interest), gharar (excessive uncertainty), and maisir (gambling).
R. Riska, Sulastri Sulastri
semanticscholar   +1 more source

AAOIFI Reporting Standards: Measuring Compliance [PDF]

, 2009
Islamic banking and finance has grown rapidly in recent decades. Islamic banks offer a range of products that comply with Shari'a law, many of which differ from traditional Western financial products.
Vinnicombe, Thea Edith, Yarram, S
core  

Accounting Rules for Zakat and Disclosure of Zakat in Financial Statements of Islamic Banks and Financial Institutions / Правила бухгалтерского учета и раскрытие информации о Закят в финансовой отчетности исламских финансовых учреждений в РФ

Beneficium
This article provides a detailed analysis of Standard No. 9, developed and published by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), headquartered in Bahrain.
Gulia M. Iskhakova / Гулия М. Исхакова
doaj   +1 more source