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A comparison of MASB and AAOFI accounting conceptual frameworks

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dc.contributor.authorShamsher Mohamad Ramadili Mohd
dc.contributor.authorZulkarnain Muhamad Sori
dc.date.accessioned2020-02-05T05:41:39Z
dc.date.available2020-02-05T05:41:39Z
dc.date.issued2019
dc.description.abstractThis chapter provides new findings to accounting and finance literature, where, it compares the conceptual framework of both of the MASB- and the AAOIFI- in the context of financial reporting of Islamic financial institutions (IFls). The conceptual framework or some authors referred as "accounting constitution" set the tone for a consistent accounting standards and become a reference point for developing future standards for financial accounting and reporting (Barker et al., 2014; Abela et al., 2014; Holzmann & Munter, 2014 (Sutton et al., 2015; Gebhardt et aI., 2014; Norby, 1977; Gore & Zimmerman, 2007). In this context, more than 120 countries (including major players in Islamic finance like Saudi Arabia, Malaysia and many others) are adopting IASB' financial reporting regime in financial reporting of IFIs, and only six countries like Bahrain, Jordan, Lebanon, Oman, Qatar and Sudan are employing the AAOIFI accounting standards ...en_US
dc.identifier.citationMuhamad Sori, Z. & Ramadili Mohd, S. M. (2019). A comparison of MASB and AAOFI accounting conceptual frameworks. In Zulkarnain Muhamad Sori, Sazali Abdul Wahab & Mahmoud Al Homsi (Eds.), Contemporary issues in financial reporting of Islamic financial institutions (pp. 9-32). Kota Bharu, Kelantan: UMK Press.en_US
dc.identifier.isbn9789672229575
dc.identifier.urihttps://ikr.inceif.edu.my/handle/INCEIF/3156
dc.languageEnglish
dc.language.isoengen_US
dc.publisherUMK Pressen_US
dc.rights2019. UMK Press
dc.sourceSEDONA
dc.subjectMalaysian Accounting Standards Board (MASB)en_US
dc.subjectAccounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)en_US
dc.subjectConceptual frameworksen_US
dc.titleA comparison of MASB and AAOFI accounting conceptual frameworksen_US
dc.typeChapter in Booken_US
dlc.maintopicConventional finance
dlc.subtopicAccounting
dspace.entity.typePublication
ikr.doctypeScholarly Works
ikr.licenseAvailable in physical copy only (Call Number: HF 5635 C761)
ikr.topic.maintopicConventional financeen_US
ikr.topic.subtopicAccountingen_US
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relation.isAuthorOfPublication.latestForDiscovery33b91dde-0170-454c-8f2b-ec4b208837b9
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