Ahmed, Habib; Tajul Ariffin, Faruq Arif; Karbhari, Yusuf; … - In: Accounting, Auditing & Accountability Journal 32 (2019) 3, pp. 866-896
Purpose: Since International Financial Reporting Standards (IFRS) are not primarily meant for the accounting needs of Islamic banks, the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) was established to develop specific accounting standards for Shari’ah...
