measuring non‐controlling interest in subsidiaries. Design/methodology/approach – The paper uses two scenarios to illustrate how … non‐controlling interest in subsidiaries should be measured in the presence of goodwill impairment loss. Findings – The … way the management of a reporting entity values the non‐controlling interest in a subsidiary will result in different …

Purpose – To reason whether the interest‐based fiat monetary system is compatible with the objectives of the Islamic …

Purpose – Having argued in the part I paper that the interest‐based fiat monetary system is not compatible with the …

interest‐based financial system in Pakistan with an interest‐free system by taking the religious, socio‐economic and political … factors of the country. Findings – The findings of the paper hold that piecemeal solutions to eliminate interest from the … legal efforts undertaken in Pakistan to enforce an interest‐free system were not meant in earnest and therefore they …

Islam has strictly forbidden interest for the humankind. Design/methodology/approach – It is a theoretical paper that looks … into analytical views of justification in order to investigate the motivation of prohibiting interest. Findings – The … results of the paper suggest that interest has a great negative impact on the society, economy and morality of human beings …

Purpose – The paper's aim is to study the system of interest, its crippling of the market by monetary manipulation and … inefficiency of the system of interest arises from its conflict with nature. Its sustenance requires monetary manipulation; however …, the manipulation together with interest and gross disparity and deprivation created by it cripple markets that fail to …