then addressed by the Accounting and Auditing Organization of Islamic Financial Institutions [AAOIFI]. There exist … differences as well as similarities under both regimes of accounting [conventional and Islamic]. As in many countries, relevant … changes in laws for application of Islamic accounting are yet to be made, hence Islamic Financial Institutions [IFIs] in those …

examine when the accounting process can contribute to financial acceleration. Given a small change in aggregate capital stock …, the economy may respond with large readjustments in accounting policies, prices and investment activity. A neutral … accounting system, defined as a policy that does not distort decision-making, is optimal when capital is abundant but, after a …

, largely based on the French system that separates accounting practices from services organization, and from the initial …

accounting errors based on the conclusions drawn from the analysis. The method used is prospective, financial analysis of the … the amplitude of the necessary check-ups and the methodology of the imposed accounting treatments, we believe that the …