Towards a Maqashid sharia-based conceptual framework of Islamic financial reporting in Indonesia: criticizing “Economic” decision usefulness objective

All the Conceptual Framework of Financial Reporting put economic decision-making usefulness the objective of financial reporting, including what so called as the Basic Framework for the Preparation and Presentation of Sharia Financial Statements (BFSFS) in Indonesia. BFSFS is the Indonesian conceptu...

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Dettagli Bibliografici
Autori principali: Birton, M. Nur A., Sholihin, Mahfud
Natura: Conference or Workshop Item
Lingua:English
Pubblicazione: 2018
Soggetti:
Accesso online:https://repo.uum.edu.my/id/eprint/26276/1/QRS%202018%20112%20119.pdf