A critical analysis of the use of fair value by Islamic financial institutions
Leila Gharbi (Department of Accounting, Higher Institute of Finance and Taxation of Sousse, Sfax, Tunisia)
| Year of publication: |
2016
|
|---|---|
| Authors: | Gharbi, Leila |
| Published in: |
Journal of Islamic accounting and business research : JIABR. - Bingley : Emerald, ISSN 1759-0817, ZDB-ID 2556789-5. - Vol. 7.2016, 2, p. 170-183
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| Subject: | Discount rate | IFRS and AAOIFI standards | Impairment testing | Islamic pricing benchmark | Islamisches Finanzsystem | Islamic finance | Islamische Staaten | Islamic countries | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JIABR-10-2013-0037 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011568454