Umar, Umar Habibu; Kurawa, Junaidu Muhammad - In: ISRA international journal of islamic finance 11 (2019) 2, pp. 267-281
Purpose The purpose of this paper is to discuss the inheritance of a business from the Islamic accounting perspective … conform to Sharīʿah (Islamic law). In addition, the provisions of the Islamic accounting standard for musharakah (AAOIFI's FAS …