Islamic banks do not pay interest on customers' deposit accounts. Instead, customers' funds are placed in profit-sharing investment accounts (PSIA). Under this arrangement, the returns to the bank's customers are their pro-rata shares of the returns on the assets in which their funds are...

The Handbook of Islamic Banking comprises 25 studies by leading international experts on Islamic banking and finance specially commissioned to analyse the various debates and the current state of play in the field. This comprehensive Handbook provides a succinct analysis of the workings of...

This issue has four excellent articles - Dr. William (“Bill”) M. Isaac, former Chairman of the U.S. Federal Deposit Insurance Corporation, and now a top global banking industry consultant, has submitted a thought-provoking article on lessons learned from the 2008 banking crisis in the U.S....

<title>Abstract</title> This paper is based on a shorter comment sent to the Accounting Standards Board in response to the request for comments on the exposure draft, <italic>Statement of Principles for Financial Reporting.</italic> It is intended to be a comprehensive dissent from that ED, and also to suggest an alternative...

CET ARTICLE TRAITE DES COMMUNICATION FINANCIERE TRANSNATIONALE AVEC UNE APPROCHE LINGUISTIQUE

Cet article traite DE LA MESURE DE L'HARMONISATION COMPTABLE INTERNATIONALE