| 书目名称 | Financial and Accounting Principles in Islamic Finance |
| 编辑 | Samir Alamad |
| 视频video | |
| 概述 | Provides the reader with a comprehensive account of what constitutes accounting principles and what are these principles in Islamic Financial Institutions.Explains the role of religious rules in the f |
| 图书封面 |  |
| 描述 | .This book provides an original account detailing the origins and components of a faith-based accounting system that was founded around 629 CE. By examining the historical development that the accounting systems underwent within the context of faith-based rules and values, the book explains what is meant by the term “faith-based accounting”, together with a discussion of its characteristics in relation to various product structures and the underlying Islamic finance principles. It provides important theoretical and practical contributions by explaining accounting as a value-based science rather than a value-free object or abstract. This book explores the way in which religious rules act as a directive for accounting and auditing practices in IFIs. Through which the concept of money and digital currency within the theory of money and how it is enacted in a faith-based context, amid differences of opinions among its actors, is examined. This is an important foundation to explain Islamic accounting and includes how this outcome would shape the faith-based view regarding the new phenomenon of digital currency (DC). Also featured is the concept of paper money within the theory of money |
| 出版日期 | Book 2019 |
| 关键词 | Islamic Finance; Accounting Principles; Financial Reporting; Sharia Compliance; IFRS; ICAAP; ILAAP; banking |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-030-16299-3 |
| isbn_ebook | 978-3-030-16299-3 |
| copyright | Springer Nature Switzerland AG 2019 |
发表于 2025-3-21 17:17:33
