A closer look at accounting for Islamic financial institutions
This paper 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, and four key accounting assumptions, namely ‘substance over form’, ‘time value of money’, ‘fair...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2017-01-01
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| Series: | SHS Web of Conferences |
| Subjects: | |
| Online Access: | https://doi.org/10.1051/shsconf/20173407004 |