This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shariâ 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.
This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shariâ 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.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
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
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
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
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
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