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1-4 of 4
Keywords: IFRS
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Journal Articles
International Journal of Islamic and Middle Eastern Finance and Management (2024) 17 (4): 711–729.
Published: 11 July 2024
... under prohibitions on interest, gambling, speculation and complex derivatives according to the dogma in the Quran, Sunnah, Ijma and Qiyas. International financial reporting standards (IFRS) allow companies to attract global capital due to overcoming international borders. However, Islamic finance cannot...
Journal Articles
International Journal of Islamic and Middle Eastern Finance and Management (2021) 14 (2): 286–300.
Published: 24 December 2020
... be contacted at: bassam.maali@gju.edu.jo 18 04 2020 25 06 2020 20 09 2020 20 09 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only IFRS Islamic Banking Mudarabah Substance over form AAOIFI accounting standards Economic...
Journal Articles
International Journal of Islamic and Middle Eastern Finance and Management (2017) 10 (3): 351–370.
Published: 21 August 2017
... of hibah[ 2 ] (IFSB, 2010 , para 19). IFRS Islamic banks AAOIFI FAS Profit-sharing investment accounts Islamic financial institutions (IFIs) show a promising future as their global assets reached $1.8tn in 2013, an average annual growth of 17 per cent (Ernst & Young, 2013). More...
Journal Articles
International Journal of Islamic and Middle Eastern Finance and Management (2016) 9 (2): 254–276.
Published: 20 June 2016
... Limited Licensed re-use rights only Accounting Disclosure IFRS Bahrain Bourse Corporate financial reporting Today, many countries use International Financial Reporting Standards (IFRSs), including Russia, India, Hong Kong, Australia, Malaysia, South Africa, the European Union (EU...
