Publication:
An analysis of accounting from Islamic perspectives
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Date
2019
SDG:
Abstract
This chapter provides a discussion of a study that examines accounting in Islamic perspectives. The discussion includes an overview of the development of Islamic finance, accounting in Islamic perspectives, decision usefulness, stewardship, accountability, financial measurement, disclosure and presentation and four key accounting assumptions, namely 'substance over form', 'time value of money', 'fair value' measurement and 'recognition based on probability', which serve as important guides to preparers of financial information ...
Keywords
Accounting , Islamic perspectives , Islamic finance
Citation
Muhamad Sori, Z., & Ismail, N. (2019). An analysis of accounting from Islamic perspectives. In Z. Muhamad Sori, S. Abdul Wahab & M. Al Homsi (Eds.), Contemporary issues in financial reporting of Islamic financial institutions (pp. 33-64). Kota Bharu, Kelantan: UMK Press.
Publisher
UMK Press