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标题：NEED OF INTERNATIONAL ACCOUNTING STANDARDS FOR ISLAMIC FINANCE PRODUCTS: DIFFERENCES BETWEEN THE CONCEPTUAL FRAMEWORK FROM THE IASB AND FROM THE AAOIFI
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作者：Ahmed Sameer El Khatib ; Samir Sayed
期刊名称：Revista de Gestão, Finanças e Contabilidade
印刷版ISSN：2238-5320
出版年度：2013
卷号：3
期号：3
页码：114-129
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出版社：University of State of Bahia
摘要：This paper presents the differences between the accounting conceptual structures of two institutions: the International Accounting Standards Board (IASB) and the Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI). In Accounting Theory, the conceptual frameworks adopted are the closest manifestation of theory to practice, due to the definition of goals and great concepts. Through qualitative approach sought by means of literature and documents a comparison both in terms of structure and semantics of the terms of their conceptual documents in order to verify the differences between these and if it is necessary a specific standard for finance products Islamic by the IASB. Being Islamic transactions different from their conventional and western counterparts, this article concludes that the IASB should issue specific standards for Islamic finance products, given the observance of relevant differences between documents, especially the objectives of financial statements, users of accounting information and the concept of legal form and economic substance of the transactions.