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portada Financial Reporting for Islamic Financial Institutions
Type
Physical Book
Author
Publisher
Language
English
Pages
102
Format
Paperback
Dimensions
22.9 x 15.2 x 0.5 cm
Weight
0.15 kg.
ISBN13
9781708649296
Categories

Financial Reporting for Islamic Financial Institutions

Mohamed Ebrahim (Author) · Mohamed Abdulla Ebrahim (Author) · Independently Published · Paperback

Financial Reporting for Islamic Financial Institutions - Ebrahim, Mohamed Abdulla ; Ebrahim, Mohamed

New Book Imported to Netherlands
Delivery: 27 Jul - 03 Aug Shipping: 17 to 21 business days.
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Synopsis "Financial Reporting for Islamic Financial Institutions"

The question in most people mind regarding Financial Reporting for Islamic Financial Institutions is which standards, my view is first the Financial reporting should be based on International Financial Reporting Standards (IFRS) or the appropriate national reporting standards if the Country it is incorporated follows National Standards (it is a no special consideration being an Islamic Financial Institutions), then the reporting should comply with the National Companies Act and Banking or Financial Services Act requirements, then only should the reporting being accordance with Accounting and Auditing Organisation for Islamic Financial Institution (AAOIF) http: //aaoifi.com/?lang=en or Islamic Financial Services Board (IFSB) https: //www.ifsb.org/. The reason behind this is the foundation of Islamic finance is the ethical values on which it is based on, which would not allow it to violate national laws. The guiding maxim being "hub ul watan minal imaan" loosely translated as "love of one's country is part of faith".However, there is need to have a common framework for accounting and financial reporting for Islamic Financial Institution's (IFI's) to demonstrate to the common users of general purpose financial statements that the entities they are associated with comply, in form and in substance, with the principles and rules of the Islamic Sharia ("Jurisprudence") in their financial and other transactions

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