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008			210721s2022 enk b 001 0 eng
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925	0		_aacquire _b2 shelf copies _xpolicy default
955			_wrm13 2021-07-22 telework
010			_a 2021031321
020			_a9781032063522 _q(hardback)
020			_a9781032063539 _q(paperback)
020			_z9781003201878 _q(ebook)
040			_aDLC _beng _erda _cDLC
042			_apcc
043			_af------ _aa------
050	0	0	_aHG187.4 _b.M643 2022
082	0	0	_a657.08817/67 _223
100	0		_aMohd. Ma'sum Billah, _d1968- _eauthor. _94565
245	1	0	_aAccounting and auditing standards for Islamic financial institutions / _cMohd Ma'Sum Billah.
250			_a1 Edition.
263			_a2111
264		1	_aLondon ; _aNew York, NY : _bRoutledge, Taylor & Francis Group, _c2022.
300			_avolumes cm.
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
490	0		_aRoutledge studies in accounting
504			_aIncludes bibliographical references and index.
520			_a"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"-- _cProvided by publisher.
650		0	_aFinancial institutions _zIslamic countries. _94568
650		0	_aFinancial institutions _xReligious aspects _xIslam. _91737
650		0	_aAccounting _xStandards. _94571
650		0	_aAuditing _xStandards. _94574
776	0	8	_iOnline version: _aBillah, Mohd Ma'Sum, 1968- _tAccounting and auditing standards for Islamic financial institutions _b1. _dLondon ; New York, NY : Routledge, Taylor & Francis Group, 2022 _z9781003201878 _w(DLC) 2021031322
999			_c62897 _d62897