MARC details
| 000 -LEADER |
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| fixed length control field |
03538cam a22004338i 4500 |
| 000 - LEADER |
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| fixed length control field |
nam a22 7a 4500 |
| 001 - CONTROL NUMBER |
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| control field |
22145170 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20250513141745.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210721s2022 enk b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
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| LC control number |
2021031321 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781032063522 |
| Qualifying information |
(hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781032063539 |
| Qualifying information |
(paperback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
9781003201878 |
| Qualifying information |
(ebook) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 043 ## - GEOGRAPHIC AREA CODE |
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| Geographic area code |
f------ |
| -- |
a------ |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HG187.4 |
| Item number |
.M643 2022 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.08817/67 |
| Edition number |
23 |
| 100 0# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Mohd. Ma'sum Billah, |
| Dates associated with a name |
1968- |
| Relator term |
author. |
| 9 (RLIN) |
4565 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Accounting and auditing standards for Islamic financial institutions / |
| Statement of responsibility, etc. |
Mohd Ma'Sum Billah. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
1 Edition. |
| 263 ## - PROJECTED PUBLICATION DATE |
|---|
| Projected publication date |
2111 |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
London ; |
| -- |
New York, NY : |
| Name of producer, publisher, distributor, manufacturer |
Routledge, Taylor & Francis Group, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2022. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
volumes cm. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 490 0# - SERIES STATEMENT |
|---|
| Series statement |
Routledge studies in accounting |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and local regulations, this is not the case for Islamic financial organizations. Rather than having their own set of comprehensive accounting or auditing standards or policies, these are based, in some cases, on the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI), the Islamic Financial Services Board (IFSB)'s standards and Shari'ah based local policies. This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shari'ah. It offers a significant contribution to the field and a wealth of technical know-how. It analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective. The chapters are arranged in a systematic and logical way making it easily accessible and engaging. The book evaluates the existing standards and widens the scope of the discourse to include Maqasid al-Shari'ah, Islamic accounting and audit models and standards, as well as, offering practical policy recommendations. The author presents a Shari'ah justified solution to Islamic Accounting and Audit and offers guidance on overcoming the challenges to implementing Islamic Accounting and Auditing Standards. The book is a unique and exhaustive guide and, as such, will be an invaluable resource for academics, researchers, students, policymakers, as well as, practitioners in accounting and auditing firms and financial institutions"-- |
| Assigning source |
Provided by publisher. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial institutions |
| Geographic subdivision |
Islamic countries. |
| 9 (RLIN) |
4568 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial institutions |
| General subdivision |
Religious aspects |
| -- |
Islam. |
| 9 (RLIN) |
1737 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Standards. |
| 9 (RLIN) |
4571 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Auditing |
| General subdivision |
Standards. |
| 9 (RLIN) |
4574 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Relationship information |
Online version: |
| Main entry heading |
Billah, Mohd Ma'Sum, 1968- |
| Title |
Accounting and auditing standards for Islamic financial institutions |
| Edition |
1. |
| Place, publisher, and date of publication |
London ; New York, NY : Routledge, Taylor & Francis Group, 2022 |
| International Standard Book Number |
9781003201878 |
| Record control number |
(DLC) 2021031322 |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ecip |
| f |
20 |
| g |
y-gencatlg |
| 925 0# - |
|---|
| -- |
acquire |
| -- |
2 shelf copies |
| -- |
policy default |
| 955 ## - COPY-LEVEL INFORMATION (RLIN) |
|---|
| -- |
rm13 2021-07-22 telework |
