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A critique on accounting for murabaha contract

Ahmed, Mezbah Uddin; Sabirzyanov, Ruslan; Rosman, Romzie - In: Journal of Islamic Accounting and Business Research 7 (2016) 3, pp. 190-201

Purpose The purpose of this paper is to examine the accounting treatment and reporting of a murabaha contract and its … money on the measurement of a murabaha contract and the concept of substance over form in recognising financial transactions …. Design/methodology/approach This study reviews the accounting treatment and reporting for a murabaha contract as stated in …

Persistent link: https://www.econbiz.de/10014874558

Recent trends in Islamic banks’ lending modes in Bangladesh: an evaluation

Suzuki, Yasushi; Uddin, S. M. Sohrab - In: Journal of Islamic Accounting and Business Research 7 (2016) 1, pp. 28-41

financing to asset-based financing. In particular, the murabaha mode of financing dominates the current lending structure, which … concentrate on the potential negative outcomes of the trade-based murabaha mode of financing in a developing country such as … to the dominance of asset-based murabaha and other modes of lending, by identifying the fundamental causes that …

Persistent link: https://www.econbiz.de/10014874671

Islamic banking in South Africa – form over substance?

Kholvadia, Faatima - In: Meditari Accountancy Research 25 (2017) 1, pp. 65-81

. The transactions analysed are deposit products of qard and Mudarabah and financing products of Murabaha , Ijarah and …

Persistent link: https://www.econbiz.de/10014936963

Islamic banking and finance : Shariah governance in theory and practice

Khan, Mohammad M. - In: Journal of management research 11 (2019) 2, pp. 1-17

Persistent link: https://www.econbiz.de/10011993932

Islam, nature and accounting: Islamic principles and the notion of accounting for the environment

Kamla, Rania; Gallhofer, Sonja; Haslam, Jim - 2006

Islamic principles are suggestive of a variety of implications for governance and accounting. Reflecting upon Islamic principles, we here engage with the notion of accounting for the environment. Drawing from key Islamic texts and relevant prior literature, we elaborate and discuss key Islamic...

Persistent link: https://www.econbiz.de/10009463529

The need for Islamic accounting: perceptions of its objectives and characteristics by Malaysian Muslim accountants and accounting academics

Ibrahim, Shahul Hameed Bin Mohamed - 2000

This study investigates the need for an alternative "Islamic accounting" which is consistent with the worldview, values and socioeconomic norms of Islamic society. It proposes an outline of an Islamic accounting theory together with empirical investigations of (i) the perception of Malaysian...

Persistent link: https://www.econbiz.de/10009481359

Futures and Forwards Contracts from Perspective of Islamic Law

Injadat, Ehab M. M. - In: Journal of Economics and Political Economy 1 (2014) 2, pp. 241-252

Futures and forwards contracts are considered of the main derivatives contracts, which offer many services and benefits, namely risk management (hedging), and speculation. However, these contracts from the perspective of Islamic experts are varying and non-uniformed, where there are those who...

Persistent link: https://www.econbiz.de/10010458100

The financial power of the powerless : socio-economic status and interest rates under partial rule of law

Kuran, Timur; Rubin, Jared - 2014

Persistent link: https://www.econbiz.de/10010529047

Islamic conscious capitalism : a "third way" in light of classical scripture

Safar-Aly, Samir H. K. - In: International review of economics : journal of civil economy 63 (2016) 1, pp. 77-91

Persistent link: https://www.econbiz.de/10011551121

Towards a global hub : the legal framework for dispute resolution in Malaysia's Islamic finance industry

Oseni, Umar A.; Ahmad, Abu Umar Faruq - In: International journal of law and management : IJLMA 58 (2016) 1, pp. 48-72

Persistent link: https://www.econbiz.de/10011460349