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Book synopsis

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.

Book details

• Full title: Accounting Measurement and Disclosure Requirements in Islamic Banks
• Subtitle: What accounting measurements should be applied in Islamic banks for Murabahah and Mudarabah operations?
• Author: Husam A. Al. Khadash
• Language: English
• Binding: Paperback
• Number of pages: 288
• EAN: 9783639139310
• ID: 06822576
• Publisher: VDM Verlag Dr. Müller
• Weight: 398 g
• Dimensions: 220 × 150 × 15 mm
• Published: 2009

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