... (IFIs) operating in the Middle East and North Africa ( MENA ) countries, with a comparative analysis of the outcomes under AAOIFI standards versus those under International Financial Reporting Standards ( IFRS ) issued by the International Accounting Standards Board ( IASB ). Design/methodology...

... and functionalised with applications. Design/methodology/approach In this context, the place of the concepts of “Islamic Finance or Islamic Accounting and AAOIFI or IFRS” in the international literature and their coverage were examined; a bibliometric analysis of the articles written in this field between 2001...

...Syaima Binti Adznan; Zulkarnain Bin Muhamad Sori; Shamsher Mohamad Purpose The purpose of this paper is to examine and compare the trend of intellectual capital disclosures (ICD) of Islamic banks under the International Financial Reporting Standards (IFRS) and Accounting and Auditing Organization...

...Issam Tlemsani; Mohamed Ashmel Mohamed Hashim; Robin Matthews Purpose This study aims to examine the implementation of International Financial Reporting Standards (IFRS) in Saudi Arabia. It investigates how the adoption of IFRS has affected four critical areas in the financial statements...

... Financial Reporting Standards (IFRS) for Takaful companies (TC). Design/methodology/approach The authors assess the value relevance of accounting numbers using the Easton and Harris ( 1991 ) and Ohlson ( 1995 ) return and price models. They also use 54 insurance companies from 10 developing countries...

.... Design/methodology/approach This paper adopts Maqāsid ul-Sharīʿah’s model to measure levels of Sharīʿah-compliance amongst three available financial reporting frameworks and presentation standards; international financial reporting standards (IFRS), accounting and auditing organization for Islamic...

...Dodik Siswantoro Purpose This paper aims to analyze the need of Islamic banks for specific Statement of Financial Accounting Standards (SFAS) No. 110 for sukuk accounting in Indonesia. In fact, some Islamic banks have already prepared International Financial Reporting Standards (IFRS...

...Murniati Mukhlisin Purpose This paper aims to explore the alignments of the Takaful industry between the Islamic and the International Financial Reporting Standards (IFRS) requirement and the subsequent social and political consequences. Design/methodology/approach Meta-analysis of thorough...

...) of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and the application of a murabaha contract as a financial instrument based on International Financial Reporting Standards (IFRS). Findings The paper finds that, while IFRS-based financial reporting primarily focuses...