Accounting Measurement and Disclosure Requirements in Islamic Banks

Accounting Measurement and Disclosure Requirements in Islamic Banks
Автор
 
Год
 
Страниц
 
288
ISBN
 
9783639139310
Категория
 
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Описание:

This study has three main purposes. First, it discusses the differences between the conventional and the Islamic perspective of accounting in terms of the accounting definition, objectives, principles, rules, measurements and disclosure requirements. Second, it discusses and formulated the accounting measurements and the disclosure requirements, which should be applied in Islamic banks for Murabahah and Mudarabah operations. To serve these two purposes, the normative and critical theories have been used in order to establish a conceptual framework for accounting measurements and disclosure requirements for Murabahah and Mudarabah operations in Islamic banks. Third, to provide insight into the current practice of these measures and requirements, this study reports the results of a survey which aims at identifying the gap between the suggested measures and requirements and the current practice of some Islamic Banks.

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