Critical Review on Financial Reporting Practices by Islamic Banks: (Comparison between AAOIFI and IFRS)

This paper summarizes the findings of a comparative critical examination of the financial reporting methods of Bank Al-Barakah, BTPN Syariah, and Maybank Islamic Berhad. Due to the discrepancy between theory and practice, several past studies have found that Islamic banks need to alter the implement...

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Bibliographic Details
Main Authors: Salman Abdurrubi Perwiragama, Tias Rahmi Fauziyah
Format: Article
Language:Indonesian
Published: Universitas Islam Negeri Raden Fatah 2022-12-01
Series:Nurani
Online Access:http://jurnal.radenfatah.ac.id/index.php/Nurani/article/view/13584