Год выпуска: 2010 Автор: Husam Aldeen Mustafa Al-Khadash Издательство: LAP Lambert Academic Publishing Страниц: 316 ISBN: 9783838342405
Описание
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 the Dubai Islamic Bank and the Jordan Islamic Bank as case studies. The analysis revealed that there are differences...
