Mohd Ma'Sum Billah

Accounting and Auditing Standards for Islamic Financial Institutions (eBook, ePUB)

• Format: ePub

Produktbeschreibung

This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shari'ah. It offers a significant contribution to the field and a wealth of technical know-how. The author analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 304
• Erscheinungstermin: 29. November 2021
• Englisch
• ISBN-13: 9781000509045
• Artikelnr.: 62801647

Autorenporträt

Mohd Ma'Sum Billah is a Professor of Finance, Insurance, Fintech & Investment at the Islamic Economics Institute, King Abdulaziz University, Kingdom of Saudi Arabia.

Inhaltsangabe

Part I: Shari'ah Standards of Accounting 1. An introduction to the Islamic
Accounting System 2. Islamic Accounting Policies 3. Islamic Accounting
Procedures 4. Islamic Accounting vs. Mainstream Accounting 5. Accounting
and Auditing Organisation for Islamic Financial Institutions (AAOIFI's)
Accounting Standards 6. Islamic Accounting Standards: Experience with the
Bank Islam Malaysia Berhad (BIMB) and Malaysian Accounting Standards Board
(MASBI) 7. Analyzing the MASB's Accounting Standard 8. Compliance with
MASB's Standard 9. Functions of Account under Islamic Law 10. Types of
Accounts Adapted to Islamic Banks 11. Financial Accounting and Reporting
for Islamic Financial Institutions 12. Al-Mudarabah Investment Deposit
(Fund) 13. Accounting for al-Musharakah Venture Capital 14. Accounting for
al-Murabahah 15. Accounting for al-Bay Bithaman al-Ajil (BBA) Financing
(Past Experience) 16. Accounting for al-Ijarah 17. Accounting for
al-Wakalah Financial Arrangements 18. Accounting for al-Rahnu Financial
Arrangement 19. Accounting for Islamic Trade Financing 20. Accounting
Treatment of Takaful Products-An Experience 21. Accounting for al-Zakat
Part II: Shari'ah Auditing Standards 22. Understanding Islamic Audit and
Compliance 23. The significance of an Islamic Audit 24. Auditing Standards
under Shari'ah 25. AAOIFI's Audit Standards 26. Islamic Ethics for an
Auditor 27. Role and Responsibilities of an Auditor in Islamic Financial
Institutions 28. Conclusion