Azhar Rosly, Saiful - In: International Journal of Islamic and Middle Eastern … 3 (2010) 2, pp. 132-146
Purpose – The purpose of this paper is to explain three additional parameters, namely maqasid al‐Shariah , financial reporting, and legal documentation of contract for determining Shariah legitimacy of financial instruments in Islamic financial institutions. Currently, contract ( 'aqd ) is...