The book explains the Islamic accounting principles and practices for Islamic Financial institutions and juxtaposes them to mainstream accounting principles in a simple and practical manner. It will be a useful guide for students, academics and practitioners concerned with the subject of financial reporting in Islamic Institutions.
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
Abdul Rauf Mahar is a Fellow of the Institute of Chartered Accountants of Pakistan and Founder & CEO of Evolve Learning Hub (a live simulation-based learning initiative).
Ayesha Bhatti is a Fellow of the Institute of Chartered Accountants of England and Wales and an Assistant Professor of Accounting at Suleman Dawood School of Business, Lahore University of Management Sciences (LUMS), Lahore, Pakistan.
Muhammad Junaid Ashraf is an Associate Professor of Accounting at Suleman Dawood School of Business, Lahore University of Management Sciences (LUMS), Lahore, Pakistan and a Reader in Accounting at Essex Business School, University of Essex, UK.
Asfand Zubair Malik is a Certified Internal Auditor (CIA) and a member of the Association of Chartered Certified Accountants (ACCA). He is associated with Emirates Islamic (a UAE based bank) as Manager Shariah Audit.
Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.
Vendeur : GreatBookPrices, Columbia, MD, Etats-Unis
Etat : New. N° de réf. du vendeur 50235404-n
Quantité disponible : 1 disponible(s)
Vendeur : Grand Eagle Retail, Bensenville, IL, Etats-Unis
Paperback. Etat : new. Paperback. Mainstream accounting rules, namely International Financial Reporting Standards (IFRS), used in conventional banking, employ financial logics and principles which are at odds with Shariah and therefore unsuitable for reporting the results of Islamic banks. The book is an effort to explain the Islamic accounting principles and practices for Islamic Financial institutions and to juxtapose them to mainstream accounting principles in a simple and practical manner.The book begins with an overview of the Islamic Finance environment, the rationale for Islamic accounting and a brief introduction of AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions), the professional body responsible for the issuance of Islamic accounting standards. The main features of the AAOIFI Conceptual Framework and its comparison with IFRS framework are covered in Chapter 2. Chapters 3-9 cover the accounting treatment of the major Islamic finance products including trade-based (Murabaha, Salam and Istisnaa), rental-based (Ijarah) and risk-sharing based products (Mudarabah and Musharakah). Given the significance and complexity of Islamic bonds (Sukuk) for the Islamic finance industry, Chapter 10 discusses the basic accounting and reporting issues vis-a-vis Sukuk, leaving more complex issues for advanced texts on the topic. Zakah accounting (charity) and provisions and impairments are covered in Chapters 11 and 12.The chapters are arranged so that they start with a discussion of the product itself, followed by the AAOIFI accounting treatment and ending with the IFRS perspective. Each chapter begins with the learning objectives and a cover story and closes with a summary of the learning objectives. To facilitate the learning of readers, each chapter contains a glossary of the terms introduced as well as end of chapter multiple choice questions. In addition, each chapter includes practical insights and concept checks to enhance and test the understanding of the readers.This will be a useful guide for students, academics and practitioners concerned with the subject of financial reporting in Islamic Institutions. The book explains the Islamic accounting principles and practices for Islamic Financial institutions and juxtaposes them to mainstream accounting principles in a simple and practical manner. It will be a useful guide for students, academics and practitioners concerned with the subject of financial reporting in Islamic Institutions. This item is printed on demand. Shipping may be from multiple locations in the US or from the UK, depending on stock availability. N° de réf. du vendeur 9781032464039
Quantité disponible : 1 disponible(s)
Vendeur : GreatBookPrices, Columbia, MD, Etats-Unis
Etat : As New. Unread book in perfect condition. N° de réf. du vendeur 50235404
Quantité disponible : 1 disponible(s)
Vendeur : Majestic Books, Hounslow, Royaume-Uni
Etat : New. N° de réf. du vendeur 409952503
Quantité disponible : 3 disponible(s)
Vendeur : PBShop.store UK, Fairford, GLOS, Royaume-Uni
PAP. Etat : New. New Book. Delivered from our UK warehouse in 4 to 14 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. N° de réf. du vendeur L0-9781032464039
Quantité disponible : Plus de 20 disponibles
Vendeur : GreatBookPricesUK, Woodford Green, Royaume-Uni
Etat : New. N° de réf. du vendeur 50235404-n
Quantité disponible : 1 disponible(s)
Vendeur : GreatBookPricesUK, Woodford Green, Royaume-Uni
Etat : As New. Unread book in perfect condition. N° de réf. du vendeur 50235404
Quantité disponible : 1 disponible(s)
Vendeur : BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Allemagne
Taschenbuch. Etat : Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Mainstream accounting rules, namely International Financial Reporting Standards (IFRS), used in conventional banking, employ financial logics and principles which are at odds with Shariah and therefore unsuitable for reporting the results of Islamic banks. The book is an effort to explain the Islamic accounting principles and practices for Islamic Financial institutions and to juxtapose them to mainstream accounting principles in a simple and practical manner.The book begins with an overview of the Islamic Finance environment, the rationale for Islamic accounting and a brief introduction of AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions), the professional body responsible for the issuance of Islamic accounting standards. The main features of the AAOIFI Conceptual Framework and its comparison with IFRS framework are covered in Chapter 2. Chapters 3-9 cover the accounting treatment of the major Islamic finance products including trade-based (Murabaha, Salam and Istisna'a), rental-based (Ijarah) and risk-sharing based products (Mudarabah and Musharakah). Given the significance and complexity of Islamic bonds (Sukuk) for the Islamic finance industry, Chapter 10 discusses the basic accounting and reporting issues vis-à-vis Sukuk, leaving more complex issues for advanced texts on the topic. Zakah accounting (charity) and provisions and impairments are covered in Chapters 11 and 12.The chapters are arranged so that they start with a discussion of the product itself, followed by the AAOIFI accounting treatment and ending with the IFRS perspective. Each chapter begins with the learning objectives and a cover story and closes with a summary of the learning objectives. To facilitate the learning of readers, each chapter contains a glossary of the terms introduced as well as end of chapter multiple choice questions. In addition, each chapter includes practical insights and concept checks to enhance and test the understanding of the readers.This will be a useful guide for students, academics and practitioners concerned with the subject of financial reporting in Islamic Institutions. 354 pp. Englisch. N° de réf. du vendeur 9781032464039
Quantité disponible : 2 disponible(s)
Vendeur : Books Puddle, New York, NY, Etats-Unis
Etat : New. 1st edition NO-PA16APR2015-KAP. N° de réf. du vendeur 26404283176
Quantité disponible : 4 disponible(s)
Vendeur : Biblios, Frankfurt am main, HESSE, Allemagne
Etat : New. PRINT ON DEMAND. N° de réf. du vendeur 18404283170
Quantité disponible : 4 disponible(s)