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Keywords: AAIOFI
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Journal Articles
Journal of Islamic Accounting and Business Research (2025) 16 (4): 811–837.
Published: 17 November 2023
.... This opinion was adopted later by the OIC Fiqh Academy in 1988, the Kuwait Zakat Fund adopted in 2009 and AAIOFI standards. Departing from the mentioned above two major opinions, Al-Qaradawi (1984) argued that zakat on shares depends on the type of the company. There is no zakat on the shares...

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