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Keywords: International Financial Reporting Standards
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Journal Articles
Diverse accounting standards on disclosures of Islamic financial transactions: Prospects and challenges of narrowing gaps
Available to Purchase
Accounting, Auditing & Accountability Journal (2019) 32 (3): 866–896.
Published: 30 April 2019
...Habib Ahmed; Faruq Arif Tajul Ariffin; Yusuf Karbhari; Zurina Shafii Purpose Since International Financial Reporting Standards (IFRS) are not primarily meant for the accounting needs of Islamic banks, the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI...
