The need for Islamic accounting standards: the Malaysian Islamic financial institutions experience
Purpose: The purpose of this paper is to examine views of financial statements preparers with regard to the practices in reporting Islamic Financial Institutions (IFIs), thereby contributing to answer whether there is indeed a need for a separate set of Islamic accounting standards for IFIs. Design/...
Published in: | Journal of Islamic Accounting and Business Research |
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Main Author: | |
Format: | Article |
Language: | English |
Published: |
Emerald Group Publishing Ltd.
2019
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Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85060538194&doi=10.1108%2fJIABR-12-2015-0059&partnerID=40&md5=a64c0b2f7ed81a8e2077536ad5588f98 |