Results 51 to 60 of about 782 (163)
Pakistan Journal of Islamic Research, 2019 Talfiq is largely being used by Mujtahidin to solve the contemporary issues. Literally, It means to merge and put something together. However, In Islamic jurisprudence it is defined as "to follow opinion of more than one scholar (Mujtahidin), in a single
Abdur Razaq, Muhammad Ijaz
doaj
إنعكاس تطبيق معايير المحاسبة الإسلامية الصادرة عن (AAOIFI) على تحسين الأداء المالى والتشغيلى في البنوك الإسلامية ( دراسة تطبيقية ) [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗهدفت الدراسة إلى التعرف على انعكاس وتأثير تطبيق معايير المحاسبة الإسلامية الصادرة عن (AAOIFI) على تحسين الأداء المالي والتشغيلي في البنوك الإسلامية، من خلال التأكد من مدى تطبيق البنوك الإسلامية لتلك المعايير، وهل لهذا التطبيق انعكاس على تحسين الأداء ...
نهلة ابراهيم
doaj +1 more source
, 2019 This study aims to analyze the factors that influence disclosure level of sharia compliance based on AAOIFI standards. The dependent variable in this study is sharia compliance based on AAOIFI standard, while the independent variables are board age ...
Lubis, Ahmad Tarmidzi +2 more
core +1 more source
Duties and decision-making guidelines for Shari'ah committee: an overview of AAOIFI [PDF]
, 2018 The Sharī‘ah ‘Committee is a board which is independent in directing, reviewing and supervising an Islamic Financial Institution (IFI). It consists of those who are specialised in Fiqh Mu‛āmalāt or those who know it with expertise in other fields.
Mhd Zain, Muhammad Nabil Fikri +1 more
core
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 +1 more
core
, 2021 This study aims to explore the reasons for the low level of awareness and knowledge of AAOIFI accounting standards in Nigeria. The data were generated through documentary evidence and semi-structured interviews.
Umar Habibu Umar +1 more
core +1 more source
Comparative Study of Istisna’ Accounting in the Islamic Republic of Iran Banking System and Accounting and Auditing Organization for Islamic Financial Institutions [PDF]
تحقیقات مالی اسلامی (پیوسته), 2018 The financial reporting of the country's banks, especially accounting of the Islamic contracts, has no comprehensive accounting standards. The accounting system of Istisna facilities in the banking system of Iran has an accounting instruction issued by ...
Reza Gholami Jamkarani
doaj
The factors affecting the adherence of Islamic accounting standards AAOIFI in Jordan
Journal of Governance and Regulation, 2020 The aim of this paper is to knowledge the problems faced by Islamic banks in Jordan towards the adherence to AAOIFI accounting standards. And to study the problems faced with adherence to AAOIFI accounting standards, a meticulous market survey was conducted from banking (employees of the financial department) in Islamic banks in Jordan – their number 4
Mithkal Hmoud Alqaraleh +2 more
openaire +1 more source
Corporate Governance and Disclosure of Sharia Compliance: An Insight Based On Aaoifi Standards
, 2021 The objective of this study is to examine the effect of size and the frequency of meeting of Sharia Supervisory Board, audit committee, and auditor’s reputation on the disclosure of sharia compliance based on AAOIFI standard.
Andraeny, Dita
core +1 more source
Adopting AAOIFI corporate Governance standards in Saudi Islamic Banks
, 2016 In 1990, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) established, and the primary target was to develop and issue accounting, auditing, and governance standards.
Al-Towairqi, Haanadi
core