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| LEADER |
01437nam a2200241Ia 4500 |
| 001 |
10.1016-j.bir.2019.07.006 |
| 008 |
220511s2019 CNT 000 0 und d |
| 020 |
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|a 22148450 (ISSN)
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| 245 |
1 |
0 |
|a A survey on Islamic Finance and accounting standards
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| 260 |
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|b Borsa Istanbul Anonim Sirketi
|c 2019
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| 856 |
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|z View Fulltext in Publisher
|u https://doi.org/10.1016/j.bir.2019.07.006
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| 520 |
3 |
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|a This review presents Islamic financial standards from inception to recent developments. The review discusses issues relating to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), Islamic Financial Services Board (IFSB), and International Islamic Financial Markets standards (IIFM). Beyond institutional financial standards, this article proposes other perspectives that focus on the socio-economic impacts to the system. Consequently, the functional activities and standards development process of the reviewed bodies are discussed. The paper also highlights other challenges that need further strengthening within the system and concludes with suggestions for future studies. © 2019 The Authors
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| 650 |
0 |
4 |
|a AAOIFI
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| 650 |
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|a Financial standards
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| 650 |
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|a IFSB
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| 650 |
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|a IIFM
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| 650 |
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|a Islamic finance
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| 650 |
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|a Survey
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| 700 |
1 |
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|a Aliyu, S.
|e author
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| 700 |
1 |
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|a Hassan, M.K.
|e author
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| 700 |
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|a Huda, M.
|e author
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| 700 |
1 |
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|a Rashid, M.
|e author
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| 773 |
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|t Borsa Istanbul Review
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