文章基本信息

标题：A closer look at accounting for Islamic financial institutions
本地全文：下载
作者：Nurazleena Ismail ; Zulkarnain Muhamad Sori
期刊名称：SHS Web of Conferences
印刷版ISSN：2416-5182
电子版ISSN：2261-2424
出版年度：2017
卷号：34
页码：1-9
DOI：10.1051/shsconf/20173407004
语种：English
出版社：EDP Sciences
摘要：This paper provides a discussion of a study that examines accounting in Islamic perspectives. The discussion includes an overview of the development of Islamic finance, accounting in Islamic perspectives, and four key accounting assumptions, namely ‘substance over form’, ‘time value of money’, ‘fair value’ measurement and ‘recognition based on probability’, which serve as important guides to preparers of financial information.
关键词：Islamic Accounting;Substance over Form;Financial Information;Fair Value;Time Value of Money