... by Bakar and Barizah (2007) and Akhyar Adnan and Barizah Abu Bakar (2009) addresses both the jurisprudential and socio-economic dimensions of zakat accounting, noting that specialized accounting standards designed for businesses play a critical role in calculating zakat obligations. Alim (2015...

...Mohammed Obaidullah Purpose Available zakat accounting standards as well as the laws governing business zakat suggest that the adjusted net working capital or the adjusted growth capital of a business may be regarded as the base for computation of its zakat liability. The apparent consensus...