An analysis of accounting from Islamic perspectives

Nurazleena Ismail; Zulkarnain Muhamad Sori

An analysis of accounting from Islamic perspectives

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Date

2019

Authors

Nurazleena Ismail

Zulkarnain Muhamad Sori

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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 ...

Keywords

Accounting , Islamic perspectives , Islamic finance

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.

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