Financial Reporting for Islamic Financial Institutions

ISBN-13: 9781032464022 / Twarda / 2024 / 304 str.

Asfand Zubair Malik

Opis

The book explains the Islamic accounting principles and practices for Islamic Financial institutions and juxtaposes them to mainstream accounting principles in a simple and practical manner. It will be a useful guide for students, academics and practitioners concerned with the subject of financial reporting in Islamic Institutions.

Spis treści

1. Islamic Finance and Islamic Accounting Environment 2. AAOIFI Conceptual Framework for Financial Reporting 3. Murabaha 4. Salam 5. Istisna'a 6. Ijarah 7. Mudaraba 8. Musharakah 9. Investment Accounts 10. Sukuk 11. Zakah 12. Impairment

O autorze

Abdul Rauf Mahar is a Fellow of the Institute of Chartered Accountants of Pakistan and Founder & CEO of Evolve Learning Hub (a live simulation-based learning initiative).

 

Ayesha Bhatti is a Fellow of the Institute of Chartered Accountants of England and Wales and an Assistant Professor of Accounting at Suleman Dawood School of Business, Lahore University of Management Sciences (LUMS), Lahore, Pakistan.

 

Muhammad Junaid Ashraf is an Associate Professor of Accounting at Suleman Dawood School of Business, Lahore University of Management Sciences (LUMS), Lahore, Pakistan and a Reader in Accounting at Essex Business School, University of Essex, UK.

 

Asfand Zubair Malik is a Certified Internal Auditor (CIA) and a member of the Association of Chartered Certified Accountants (ACCA). He is associated with Emirates Islamic (a UAE based bank) as Manager Shariah Audit.