Shafii, Zurina; Abdul Rahman, Abdul Rahim - In: Journal of Islamic Accounting and Business Research 7 (2016) 3, pp. 202-214
Purpose This paper aims to examine some issues in IFRS9 with regards to classification and measurement of Islamic financial assets. In addition, the paper discusses the Shariah concerns on the use of fair value to measure financial assets. Design/methodology/approach This paper adopts...
