Search Results - subject:"Islamic Financial Institutions"

Comparative study on AAOIFI FAS 1 and IAS 1 and exploring the compliance of AAOIFI FAS 1 for Islamic Financial Institutions (IFIs) in Brunei and United Arab Emirates (UAE)

Samra, Norizatul Aqilah; Besar, Mohd Hairul Azrin Haji - In: Journal of business and economic analysis : (JBEA) 6 (2023) 3, pp. 299-339

, it seeks to assess the level of compliance of Islamic Financial Institutions (IFIs) in the United Arab Emirates (UAE) and … Financial Institutions (AAOIFI) Financial Accounting Standard 1 (FAS 1) with International Accounting Standard 1 (IAS 1). Second …This paper has two main objectives. First, it aims to compare the Accounting and Auditing Organization for Islamic …

Persistent link: https://www.econbiz.de/10015191117

Corporate criminal liability in Islamic banks in Malaysia

Yusoff, Nur Yusliana - In: ISRA International Journal of Islamic Finance 14 (2022) 3, pp. 363-375

Purpose - This paper aims to highlight provisions that may attract corporate criminal liability (CCL) in legislation and regulations enacted in Malaysia. Further, this paper identifies gaps or obstacles in the implementation of CCL in Islamic banks (IBs) in Malaysia. Design/methodology/approach...

Persistent link: https://www.econbiz.de/10015052306

Corporate criminal liability in Islamic banks in Malaysia

Yusoff, Nur Yusliana; Rusni Hassan - In: ISRA international journal of islamic finance : an … 14 (2022) 3, pp. 363-375

Purpose This paper aims to highlight provisions that may attract corporate criminal liability (CCL) in legislation and regulations enacted in Malaysia. Further, this paper identifies gaps or obstacles in the implementation of CCL in Islamic banks (IBs) in Malaysia. Design/methodology/approach...

Persistent link: https://www.econbiz.de/10014311361