MARC details
| 000 -LEADER |
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| fixed length control field |
04004cam a22004458i 4500 |
| 000 - LEADER |
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| fixed length control field |
nam a22 7a 4500 |
| 001 - CONTROL NUMBER |
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| control field |
23372213 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20250513151556.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
231102s2024 nyu b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2023037858 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781032464022 |
| Qualifying information |
(hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781032464039 |
| Qualifying information |
(paperback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
9781003381525 |
| 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 |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5616.I74 |
| Item number |
M34 2024 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.091767 |
| Edition number |
23/eng/20231102 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Mahar, Abdul Rauf, |
| Relator term |
author. |
| 9 (RLIN) |
4576 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Financial reporting for Islamic financial institutions : |
| Remainder of title |
accounting standards, interpretation and application / |
| Statement of responsibility, etc. |
Abdul Rauf Mahar, Ayesha Bhatti, Muhammad Junaid Ashraf and Asfand Zubair Malik. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
1 Edition. |
| 263 ## - PROJECTED PUBLICATION DATE |
|---|
| Projected publication date |
2402 |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
New York, NY : |
| Name of producer, publisher, distributor, manufacturer |
Routledge, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2024. |
| 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. |
"Mainstream accounting rules, namely International Financial Reporting Standards (IFRS), used in conventional banking, employ financial logics and principles which are at odds with Shariah and therefore unsuitable for reporting the results of Islamic banks. The book is an effort to explain the Islamic accounting principles and practices for Islamic Financial institutions and to juxtapose them to mainstream accounting principles in a simple and practical manner. The book begins with an overview of the Islamic Finance environment, the rationale for Islamic accounting and a brief introduction of AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions), the professional body responsible for the issuance of Islamic accounting standards. The main features of the AAOIFI Conceptual Framework and its comparison with IFRS framework are covered in Chapter 2. Chapters 3-9 cover the accounting treatment of the major Islamic finance products including trade-based (Murabaha, Salam and Istisna'a), rental-based (Ijarah) and risk-sharing based products (Mudarabah and Musharakah). Given the significance and complexity of Islamic bonds (Sukuk) for the Islamic finance industry, Chapter 10 discusses the basic accounting and reporting issues vis-à-vis Sukuk, leaving more complex issues for advanced texts on the topic. Zakah accounting (charity) and provisions and impairments are covered in Chapters 11 and 12. The chapters are arranged so that they start with a discussion of the product itself, followed by the AAOIFI accounting treatment and ending with the IFRS perspective. Each chapter begins with the learning objectives and a cover story and closes with a summary of the learning objectives. To facilitate the learning of readers, each chapter contains a glossary of the terms introduced as well as end of chapter multiple choice questions. In addition, each chapter includes practical insights and concept checks to enhance and test the understanding of the readers. This will be a useful guide for students, academics and practitioners concerned with the subject of financial reporting in Islamic Institutions"-- |
| Assigning source |
Provided by publisher. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| Geographic subdivision |
Islamic countries. |
| 9 (RLIN) |
4579 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Finance |
| General subdivision |
Religious aspects |
| -- |
Islam. |
| 9 (RLIN) |
543 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial statements |
| General subdivision |
Standards |
| Geographic subdivision |
Islamic countries. |
| 9 (RLIN) |
4582 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
International financial reporting standards. |
| 9 (RLIN) |
4585 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Bhatti, Ayesha, |
| Relator term |
author. |
| 9 (RLIN) |
4588 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ashraf, Junaid, |
| Relator term |
author. |
| 9 (RLIN) |
4591 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Relationship information |
Online version: |
| Main entry heading |
Mahar, Abdul Rauf. |
| Title |
Financial reporting for islamic financial institutions |
| Edition |
1. |
| Place, publisher, and date of publication |
New York, NY : Routledge, 2024 |
| International Standard Book Number |
9781003381525 |
| Record control number |
(DLC) 2023037859 |
| 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 2023-11-02 telework |
