Umar, Umar Habibu; Kurawa, Junaidu Muhammad - In: ISRA international journal of islamic finance 11 (2019) 2, pp. 267-281
measured at their fair values and that liabilities and legacies must be deducted therefrom with the view to arriving at the …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 …