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The need of accounting standards for Islamic financial institutions : evidence from AAOIFI

Sarea, Adel M.; Mustafa Mohd Hanefah - In: Journal of Islamic accounting and business research : JIABR 4 (2013) 1, pp. 64-76

Persistent link: https://www.econbiz.de/10009754911

Unveiling IASB standardization projects and its influence on the position of Takaful Industry in Indonesia

Mukhlisin, Murniati - In: Journal of Islamic Accounting and Business Research 8 (2017) 2, pp. 229-247

Association of Business School from the period when first IFRS was issued in 2005 to 2012 and where Indonesia declared to fully … Financial Reporting Standards (IFRS) requirement and the subsequent social and political consequences. Design … adopt IFRS. The examination also includes some other appropriate Indonesian and Islamic accounting publications. The paper …

Persistent link: https://www.econbiz.de/10014874638

The need for Shariah harmonization in financial reporting standardization : the case of Indonesia

Mukhlisin, Murniati; Hudaib, Mohammad; Azid, Toseef - In: International journal of Islamic and Middle Eastern … 8 (2015) 4, pp. 455-471

Persistent link: https://www.econbiz.de/10011406371

Comparing the value-relevance of AAOIFI versus IFRS accounting numbers in the Takaful industry

Mejri, Mariem; Ben Othman, Hakim; Abdou, Hussein A.; … - In: Journal of Islamic accounting and business research 14 (2023) 7, pp. 1065-1087

Persistent link: https://www.econbiz.de/10014429118

A discussion over IFRS’ adoption in Islamic countries

Dima, Ştefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 35-49

The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...

Persistent link: https://www.econbiz.de/10010395938

A critique on accounting for murabaha contract : a comparative analysis of IFRS and AAOIFI accounting standards

Mezbah Uddin Ahmed; Sabirzyanov, Ruslan; Rosman, Romzie - In: Journal of Islamic accounting and business research : JIABR 7 (2016) 3, pp. 190-201

Persistent link: https://www.econbiz.de/10011591423

The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects

Abras, Ahmad; Al Mahameed, Muhammad - In: Accounting forum 47 (2023) 3, pp. 470-495

Persistent link: https://www.econbiz.de/10015050504

Intellectual capital disclosures (ICD) of Islamic banks under IFRS versus AAOIFI regimes : an international evidence

Syaima' Adznan; Sori, Zulkarnain Bin Muhamad; Mohamad, … - In: Journal of Islamic accounting and business research 15 (2024) 6, pp. 1009-1027

Persistent link: https://www.econbiz.de/10015064239

Disclosure on Investment Account by Islamic Financial Institutions (IFIs) in Malaysia : Gaps between Malaysia Standards and AAOIFI Standards

Kamaruddin, Muhammad Iqmal Hisham; Hanefah, Mustafa; … - 2021

accounting standards (MAS) with AAOIFI’s Financial Accounting Standard No.1 (FAS1). Additionally, this chapter also focuses in …

Persistent link: https://www.econbiz.de/10013226635

Accounting Standards for Islamic Financial Institutions in United Kingdom and Indonesia

Sameer El Khatib, Ahmed - 2020

to IFIs in the United Kingdom and Indonesia. The paper explores available texts and literature mainly from international … that may be suitable in the context of the United Kingdom, and accounting needs in the case of Indonesia. The research …

Persistent link: https://www.econbiz.de/10012856233