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. Design/methodology/approach The paper adapts the relevant provisions of conventional accounting standards and practices that conform to Sharīʿah (Islamic law). In addition,...