Accounting and auditing standards for Islamic financial institutions:
"While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, an...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London ; New York, NY
Routledge
2022
|
| Ausgabe: | First published |
| Schriftenreihe: | Routledge studies in accounting
|
| Schlagworte: | |
| Zusammenfassung: | "While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and local regulations, this is not the case for Islamic financial organizations. Rather than having their own set of comprehensive accounting or auditing standards or policies, these are based, in some cases, on the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI), the Islamic Financial Services Board (IFSB)'s standards and Shari'ah based local policies. 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. It analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective. The chapters are arranged in a systematic and logical way making it easily accessible and engaging. The book evaluates the existing standards and widens the scope of the discourse to include Maqasid al-Shari'ah, Islamic accounting and audit models and standards, as well as, offering practical policy recommendations. The author presents a Shari'ah justified solution to Islamic Accounting and Audit and offers guidance on overcoming the challenges to implementing Islamic Accounting and Auditing Standards. The book is a unique and exhaustive guide and, as such, will be an invaluable resource for academics, researchers, students, policymakers, as well as, practitioners in accounting and auditing firms and financial institutions"-- |
| Beschreibung: | Includes bibliographical references and index 2111 |
| Beschreibung: | xviii, 286 Seiten Diagramme |
| ISBN: | 9781032063522 9781032063539 |
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| 250 | |a First published | ||
| 264 | 1 | |a London ; New York, NY |b Routledge |c 2022 | |
| 300 | |a xviii, 286 Seiten |b Diagramme | ||
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| 490 | 0 | |a Routledge studies in accounting | |
| 500 | |a Includes bibliographical references and index | ||
| 500 | |a 2111 | ||
| 520 | 3 | |a "While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and local regulations, this is not the case for Islamic financial organizations. Rather than having their own set of comprehensive accounting or auditing standards or policies, these are based, in some cases, on the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI), the Islamic Financial Services Board (IFSB)'s standards and Shari'ah based local policies. 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. It analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective. The chapters are arranged in a systematic and logical way making it easily accessible and engaging. The book evaluates the existing standards and widens the scope of the discourse to include Maqasid al-Shari'ah, Islamic accounting and audit models and standards, as well as, offering practical policy recommendations. The author presents a Shari'ah justified solution to Islamic Accounting and Audit and offers guidance on overcoming the challenges to implementing Islamic Accounting and Auditing Standards. The book is a unique and exhaustive guide and, as such, will be an invaluable resource for academics, researchers, students, policymakers, as well as, practitioners in accounting and auditing firms and financial institutions"-- | |
| 653 | 0 | |a Financial institutions / Islamic countries | |
| 653 | 0 | |a Financial institutions / Religious aspects / Islam | |
| 653 | 0 | |a Accounting / Standards | |
| 653 | 0 | |a Auditing / Standards | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-034581220 | ||
Datensatz im Suchindex
| _version_ | 1804185828800331776 |
|---|---|
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| any_adam_object | |
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| author | Mohd. Ma'sum Billah 1968- |
| author_GND | (DE-588)17163909X |
| author_facet | Mohd. Ma'sum Billah 1968- |
| author_role | aut |
| author_sort | Mohd. Ma'sum Billah 1968- |
| author_variant | m m b mmb |
| building | Verbundindex |
| bvnumber | BV049320277 |
| classification_rvk | QK 340 |
| ctrlnum | (OCoLC)1263180429 (DE-599)KXP1764693779 |
| dewey-full | 657.08817/67 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.08817/67 |
| dewey-search | 657.08817/67 |
| dewey-sort | 3657.08817 267 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | First published |
| format | Book |
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| id | DE-604.BV049320277 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T22:43:11Z |
| indexdate | 2024-07-10T10:01:26Z |
| institution | BVB |
| isbn | 9781032063522 9781032063539 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034581220 |
| oclc_num | 1263180429 |
| open_access_boolean | |
| owner | DE-N2 DE-M382 |
| owner_facet | DE-N2 DE-M382 |
| physical | xviii, 286 Seiten Diagramme |
| publishDate | 2022 |
| publishDateSearch | 2022 |
| publishDateSort | 2022 |
| publisher | Routledge |
| record_format | marc |
| series2 | Routledge studies in accounting |
| spelling | Mohd. Ma'sum Billah 1968- Verfasser (DE-588)17163909X aut Accounting and auditing standards for Islamic financial institutions Mohd Ma'Sum Billah First published London ; New York, NY Routledge 2022 xviii, 286 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Routledge studies in accounting Includes bibliographical references and index 2111 "While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and local regulations, this is not the case for Islamic financial organizations. Rather than having their own set of comprehensive accounting or auditing standards or policies, these are based, in some cases, on the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI), the Islamic Financial Services Board (IFSB)'s standards and Shari'ah based local policies. 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. It analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective. The chapters are arranged in a systematic and logical way making it easily accessible and engaging. The book evaluates the existing standards and widens the scope of the discourse to include Maqasid al-Shari'ah, Islamic accounting and audit models and standards, as well as, offering practical policy recommendations. The author presents a Shari'ah justified solution to Islamic Accounting and Audit and offers guidance on overcoming the challenges to implementing Islamic Accounting and Auditing Standards. The book is a unique and exhaustive guide and, as such, will be an invaluable resource for academics, researchers, students, policymakers, as well as, practitioners in accounting and auditing firms and financial institutions"-- Financial institutions / Islamic countries Financial institutions / Religious aspects / Islam Accounting / Standards Auditing / Standards Erscheint auch als Online-Ausgabe 1 Online-Ressource 978-1-000-50899-4 1-000-50899-4 978-1-003-20187-8 1-003-20187-3 |
| spellingShingle | Mohd. Ma'sum Billah 1968- Accounting and auditing standards for Islamic financial institutions |
| title | Accounting and auditing standards for Islamic financial institutions |
| title_auth | Accounting and auditing standards for Islamic financial institutions |
| title_exact_search | Accounting and auditing standards for Islamic financial institutions |
| title_exact_search_txtP | Accounting and auditing standards for Islamic financial institutions |
| title_full | Accounting and auditing standards for Islamic financial institutions Mohd Ma'Sum Billah |
| title_fullStr | Accounting and auditing standards for Islamic financial institutions Mohd Ma'Sum Billah |
| title_full_unstemmed | Accounting and auditing standards for Islamic financial institutions Mohd Ma'Sum Billah |
| title_short | Accounting and auditing standards for Islamic financial institutions |
| title_sort | accounting and auditing standards for islamic financial institutions |
| work_keys_str_mv | AT mohdmasumbillah accountingandauditingstandardsforislamicfinancialinstitutions |