Nahar, Hairul Suhaimi - In: Journal of Financial Reporting and Accounting 13 (2015) 2, pp. 247-266
Purpose – The purposes of this paper are threefold. First, it aims to argue normatively how Shari’ah precepts governing Takaful operations are translated into (rightfully) different accounting and reporting of Takaful operators. Second, it provides a critical review of the available and...