A survey on Islamic Finance and accounting standards

Hassan, M. Kabir and Aliyu, Sirajo and Huda, Makeen and Rashid, Mamunur,(2019), A survey on Islamic Finance and accounting standards. , Borsa Istanbul Review, UNSPECIFIED

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This review presents Islamic financial standards from inception to recent developments. The review discusses issues relating to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), Islamic Financial Services Board (IFSB), and International Islamic Financial Markets standards (IIFM). Beyond institutional financial standards, this article proposes other perspectives that focus on the socio-economic impacts to the system. Consequently, the functional activities and standards development process of the reviewed bodies are discussed. The paper also highlights other challenges that need further strengthening within the system and concludes with suggestions for future studies. Copyright © 2019, Borsa _Istanbul Anonim S¸ irketi. Production and hosting by Elsevier B.V. This is an open access article under the CC BY-NCND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).
Keywords : Financial standards; Survey; Islamic finance; AAOIFI; IFSB; IIFM, UNSPECIFIED
Journal or Publication Title: Borsa Istanbul Review
Volume: 19
Item Type: Article
Subjects: Ekonomi Islam
Depositing User: Nila Nurjanah
Date Deposited: 17 Dec 2019 04:51
Last Modified: 17 Dec 2019 04:51
URI: https://repofeb.undip.ac.id/id/eprint/309

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