Publication:
An analysis of accounting from Islamic perspectives
| DC Field | Value | |
|---|---|---|
| dc.contributor.author | Nurazleena Ismail | |
| dc.contributor.author | Zulkarnain Muhamad Sori | |
| dc.date.accessioned | 2020-02-05T05:41:39Z | |
| dc.date.available | 2020-02-05T05:41:39Z | |
| dc.date.issued | 2019 | |
| dc.description.abstract | This chapter provides a discussion of a study that examines accounting in Islamic perspectives. The discussion includes an overview of the development of Islamic finance, accounting in Islamic perspectives, decision usefulness, stewardship, accountability, financial measurement, disclosure and presentation and four key accounting assumptions, namely 'substance over form', 'time value of money', 'fair value' measurement and 'recognition based on probability', which serve as important guides to preparers of financial information ... | en_US |
| dc.identifier.citation | Muhamad Sori, Z., & Ismail, N. (2019). An analysis of accounting from Islamic perspectives. In Z. Muhamad Sori, S. Abdul Wahab & M. Al Homsi (Eds.), Contemporary issues in financial reporting of Islamic financial institutions (pp. 33-64). Kota Bharu, Kelantan: UMK Press. | en_US |
| dc.identifier.isbn | 9789672229575 | |
| dc.identifier.uri | https://ikr.inceif.edu.my/handle/INCEIF/3157 | |
| dc.language | English | |
| dc.language.iso | eng | en_US |
| dc.publisher | UMK Press | en_US |
| dc.rights | 2019. UMK Press | |
| dc.source | SEDONA | |
| dc.subject | Accounting | en_US |
| dc.subject | Islamic perspectives | en_US |
| dc.subject | Islamic finance | en_US |
| dc.title | An analysis of accounting from Islamic perspectives | en_US |
| dc.type | Chapter in Book | en_US |
| dlc.maintopic | Islamic accounting | en_US |
| dspace.entity.type | Publication | |
| ikr.doctype | Scholarly Works | |
| ikr.topic.maintopic | Islamic accounting | en_US |
| relation.isAuthorOfPublication | 6db6c13d-0845-4828-add4-5ebe0bba4e3e | |
| relation.isAuthorOfPublication | 6db6c13d-0845-4828-add4-5ebe0bba4e3e | |
| relation.isAuthorOfPublication | 6db6c13d-0845-4828-add4-5ebe0bba4e3e | |
| relation.isAuthorOfPublication.latestForDiscovery | 6db6c13d-0845-4828-add4-5ebe0bba4e3e | |
| Appears in Collections |