A regulatory guide to the fast-changing world of Islamic financeThis book gives readers interested in international financial services and their regulation an in-depth evaluation of recent developments in the Islamic banking system. It addresses the need for banks to develop common Islamic international accounting and auditing standards that minimize the differences between Syariah rulings, standardization of acceptable banking practices, the development of standardized financial products, and the role of the Syariah Boards in establishing common rules regarding the permissibility of financial…mehr
A regulatory guide to the fast-changing world of Islamic financeThis book gives readers interested in international financial services and their regulation an in-depth evaluation of recent developments in the Islamic banking system. It addresses the need for banks to develop common Islamic international accounting and auditing standards that minimize the differences between Syariah rulings, standardization of acceptable banking practices, the development of standardized financial products, and the role of the Syariah Boards in establishing common rules regarding the permissibility of financial instruments and markets.Rifaat Ahmed Abdel Karim (Surrey, UK) is Secretary-General of the Islamic Financial Services Board and the author of numerous books and professional papers on the subject of Islamic finance. Simon Archer (Surrey, UK) is Professor of Financial Management at the University of Surrey in England.
Simon Archer was Professor of Financial Management at the University of Surrey, UK, where he continues to supervise PhD students. Previously, he was Midland Bank Professor of Financial Sector Accounting at the University of Wales, Bangor. After his studies in Philosophy, Politics and Economics at Oxford University, he qualified as a Chartered Accountant with Arthur Andersen in London and then moved to PriceWaterhouse in Paris, where he became Partner in charge of Management Consultancy Services in France and Scandinavia. His academic career began after working as a practitioner, mainly in management consulting. Professor Archer's main research interests are in international accounting, accounting theory and accounting for banks, including the financial reporting, capital adequacy, risk management and corporate governance of financial institutions. His recent work focuses on Islamic financial institutions. He is also co-author of the International Accounting and Financial Reporting Standards Guide as well as co-editor of the Miller European Accounting and Islamic Finance: Innovation and Growth.
Rifaat Ahmed Abdel Karim is the Secretary-General of the Islamic Financial Services Board (IFSB), a post he has held since the IFSB stated to operate in 2003. Prior to his current post, he was the Secretary-General of the Accounting and Auditing Organization for Islamic Financial Institutions. He is a member of both the Standards Advisory Council of the international Accounting Standards Board, now serving his second three-year term, and the Consultative Advisory Group of the International Auditing and Assurance Standards Board. Professor Rifaat has been Visiting Professor at the University of Surrey (UK) since 1996, and is an Honorary Professor at Monash University in Australia. He is the co-author of Islamic Finance: Growth and Innovation and Business and Accounting Ethics is Islam. He is the first recipient of the Euromoney Outstanding Contribution to the Development of Islamic Finance Award, and other distinguished awards.
Inhaltsangabe
About the EditorsAbout the ContributorsForewordPrefaceAcknowledgments1 Supervision of Islamic Banks and Basel II: The Regulatory Challenge-- Simon Archer and Rifaat Ahmed Abdel KarimPart 1 The Nature of Risks in Islamic Banking 92 Banking and the Risk Environment -- Hennie van Greuning and Zamir Iqbal3 Risk Characteristics of Islamic Products: Implications for Risk Measurementand Supervision -- Dr. V. Sundararajan4 Capital Structure and Risk in Islamic Financial Services -- Wafik Grais andAnoma Kulathunga5 Inherent Risk: Credit and Market Risks -- Abdullah Haron and John Lee HinHock6 Operational Risk Exposures of Islamic Banks -- Simon Archer and AbdullahHaron7 Law and Islamic Finance: An Interactive Analysis -- Yusuf Talal DeLorenzoand Michael J.T. McMillen8 Supervisory Implications of Islamic Finance in the Current RegulatoryEnvironment -- Hari BhambraPart 2 Capital Adequacy9 Risk and the Need for Capital -- Charles Freeland and Steven Friedman10 Measuring Risk for Capital Adequacy: The Issue of Profit-sharing Investment Accounts -- Simon Archer and Rifaat Ahmed Abdel Karim11 Measuring Operational Risk -- Elisabeth Jackson-Moore12 Supervisory Implications of Islamic Banking: A Supervisor's Perspective -- Toby FiennesPart 3 Securitization and Capital Markets13 Securitization in Islamic Finance -- Abdulkader Thomas14 The Role of Capital Markets in Ensuring Islamic Financial Liquidity -- Stella Cox15 Regulating Islamic Capital Markets -- Robert Gray and Arshad IsmailPart 4 Corporate Governance16 Corporate Governance for Banks -- Hamid Yunis17 Specific Corporate Governance Issues in Islamic Banks -- Simon Archer and Rifaat Ahmed Abdel Karim18 Corporate Governance and Supervision: Basel Pillar 2 -- Chizu Nakajima and Barry A.K. Rider19 Transparency and Market Discipline: Basel Pillar 3 -- Daud Abdullah (David Vicary)Part 5 Conclusion 37920 Human Resource Management of Islamic Banks: Responses to Conceptual and Technical Challenges -- Volker Nienhaus21 Concluding Remarks -- Simon Archer and Rifaat Ahmed Abdel KarimIndex
About the EditorsAbout the ContributorsForewordPrefaceAcknowledgments1 Supervision of Islamic Banks and Basel II: The Regulatory Challenge-- Simon Archer and Rifaat Ahmed Abdel KarimPart 1 The Nature of Risks in Islamic Banking 92 Banking and the Risk Environment -- Hennie van Greuning and Zamir Iqbal3 Risk Characteristics of Islamic Products: Implications for Risk Measurementand Supervision -- Dr. V. Sundararajan4 Capital Structure and Risk in Islamic Financial Services -- Wafik Grais andAnoma Kulathunga5 Inherent Risk: Credit and Market Risks -- Abdullah Haron and John Lee HinHock6 Operational Risk Exposures of Islamic Banks -- Simon Archer and AbdullahHaron7 Law and Islamic Finance: An Interactive Analysis -- Yusuf Talal DeLorenzoand Michael J.T. McMillen8 Supervisory Implications of Islamic Finance in the Current RegulatoryEnvironment -- Hari BhambraPart 2 Capital Adequacy9 Risk and the Need for Capital -- Charles Freeland and Steven Friedman10 Measuring Risk for Capital Adequacy: The Issue of Profit-sharing Investment Accounts -- Simon Archer and Rifaat Ahmed Abdel Karim11 Measuring Operational Risk -- Elisabeth Jackson-Moore12 Supervisory Implications of Islamic Banking: A Supervisor's Perspective -- Toby FiennesPart 3 Securitization and Capital Markets13 Securitization in Islamic Finance -- Abdulkader Thomas14 The Role of Capital Markets in Ensuring Islamic Financial Liquidity -- Stella Cox15 Regulating Islamic Capital Markets -- Robert Gray and Arshad IsmailPart 4 Corporate Governance16 Corporate Governance for Banks -- Hamid Yunis17 Specific Corporate Governance Issues in Islamic Banks -- Simon Archer and Rifaat Ahmed Abdel Karim18 Corporate Governance and Supervision: Basel Pillar 2 -- Chizu Nakajima and Barry A.K. Rider19 Transparency and Market Discipline: Basel Pillar 3 -- Daud Abdullah (David Vicary)Part 5 Conclusion 37920 Human Resource Management of Islamic Banks: Responses to Conceptual and Technical Challenges -- Volker Nienhaus21 Concluding Remarks -- Simon Archer and Rifaat Ahmed Abdel KarimIndex
Rezensionen
"... "Islamic Finance" bekommen Sie als Praktiker ein Buch an die Hand, mit dessen Hilfe Sie sofort einsteigen können in die innerhalb der Kreditwirtschaft zurzeit vehement geführte Debatte über einheitliche Bilanzierungsstandards für Finanzgeschäfte mit dem arabischen Kulturraum." (Der Platow Brief, Nr.45 / 18.04.2007)
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