Browse by Author "Mohamed Ibrahim, Shahul Hameed"
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- PublicationAccounting & auditing for Islamic financial institutionsMohamed Ibrahim, Shahul Hameed (IIUM Press, 2009)
This book covers accounting for murabaha, bay' bi al-thaman al-ajil, mudarabah, musharakah, ijarah, salam, istisna', zakah, sukuk and other investments. This book is not only prescriptive but also critical of current practice, which should challenge students to critically think of improving this new discipline. Available in physical copy only (Call Number: HF 5616 I74 S525)
- PublicationIE 1002: Reporting of Islamic financial transactionsMohamed Ibrahim, Shahul Hameed (INCEIF, 2012)
This study guide is to develop an understanding of the accounting issues in Islamic finance in the framework of Islamic accounting concepts. This guide covers the view od practices and issues in shariah review, and auditing in Islamic financial institutions and performance of analysis of Islamic banks.
- PublicationIslamic banks: towards a Shariah-oriented modelShaukat, Mughees; Mohamed Ibrahim, Shahul Hameed (Association of International Accountants, 2009-12-01)
Islamic financial institutions (IFIs), which comprise a range of financial institutions including banks, non-bank finance companies, venture capital firms, insurance companies and mutual funds, have shown tremendous growth and financial performance over the last decade. IFIs were founded on certain basic principles that differentiated them from conventional financial services industry,i.e. ethics and socio-economic objectives in line with the ‘Maqasid Al-Shariah’ or objectives of the Shariah (herein refered to as the Maqasid). However, the use of conventional financial reporting and the dominant capitalist system in which the IFIs operate has resulted in the use of conventional accounting performance measurement tools, and the extent to which these institutions achieve their fundamental objectives is therefore not clear. This article proposes and tests a model of performance analysis which can evaluate whether the tremendous financial growth of this sector has been in line with the Maqasid.
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