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A closer look at accounting for Islamic financial institutions

Ismail, Nurazleena and Muhamad Sori, Zulkarnain (2017) A closer look at accounting for Islamic financial institutions. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak.

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This paper provides a discussion of a study that examines accounting in Islamic perspectives. The discussion includes an overview of the development of Islamic finance, accounting in Islamic perspectives, and four key accounting assumptions, namely ‘substance over form’, ‘time value of money’, ‘fair value’ measurement and ‘recognition based on probability’, which serve as important guides to preparers of financial information.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in SHS Web of Conferences 34, 2017; Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM)
Uncontrolled Keywords: Islamic Accounting, Substance over Form, Financial Information, Fair Value,Time Value of Money
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 23 Feb 2017 03:47
Last Modified: 23 Feb 2017 03:47
URI: http://repo.uum.edu.my/id/eprint/21027

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