A closer look at accounting for Islamic financial institutions
This paper provides a discussion of a study that examines accounting in Islamic perspectives. The discussion includes an overview of the development of Islamic finance, accounting in Islamic perspectives, and four key accounting assumptions, namely ‘substance over form’, ‘time value of money’, ‘fai...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2017
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/21027/1/shsconf_four2017%201%209vi.pdf |
| _version_ | 1825804483273162752 |
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| author | Ismail, Nurazleena Muhamad Sori, Zulkarnain |
| author_facet | Ismail, Nurazleena Muhamad Sori, Zulkarnain |
| author_sort | Ismail, Nurazleena |
| collection | UUM |
| description | This paper provides a discussion of a study that examines accounting in Islamic perspectives. The discussion includes an overview of the development of
Islamic finance, accounting in Islamic perspectives, and four key accounting assumptions, namely ‘substance over form’, ‘time value of money’, ‘fair value’ measurement and ‘recognition based on probability’, which serve as important guides to
preparers of financial information. |
| first_indexed | 2024-07-04T06:16:16Z |
| format | Conference or Workshop Item |
| id | uum-21027 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:16:16Z |
| publishDate | 2017 |
| record_format | eprints |
| spelling | uum-210272017-02-23T03:47:23Z https://repo.uum.edu.my/id/eprint/21027/ A closer look at accounting for Islamic financial institutions Ismail, Nurazleena Muhamad Sori, Zulkarnain BP Islam. Bahaism. Theosophy, etc HF5601 Accounting This paper provides a discussion of a study that examines accounting in Islamic perspectives. The discussion includes an overview of the development of Islamic finance, accounting in Islamic perspectives, and four key accounting assumptions, namely ‘substance over form’, ‘time value of money’, ‘fair value’ measurement and ‘recognition based on probability’, which serve as important guides to preparers of financial information. 2017 Conference or Workshop Item PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/21027/1/shsconf_four2017%201%209vi.pdf Ismail, Nurazleena and Muhamad Sori, Zulkarnain (2017) A closer look at accounting for Islamic financial institutions. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak. http://doi.org/10.1051/shsconf/20173407004 doi:10.1051/shsconf/20173407004 doi:10.1051/shsconf/20173407004 |
| spellingShingle | BP Islam. Bahaism. Theosophy, etc HF5601 Accounting Ismail, Nurazleena Muhamad Sori, Zulkarnain A closer look at accounting for Islamic financial institutions |
| title | A closer look at accounting for Islamic financial institutions |
| title_full | A closer look at accounting for Islamic financial institutions |
| title_fullStr | A closer look at accounting for Islamic financial institutions |
| title_full_unstemmed | A closer look at accounting for Islamic financial institutions |
| title_short | A closer look at accounting for Islamic financial institutions |
| title_sort | closer look at accounting for islamic financial institutions |
| topic | BP Islam. Bahaism. Theosophy, etc HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/21027/1/shsconf_four2017%201%209vi.pdf |
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