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/...
出版年: | Journal of Islamic Accounting and Business Research |
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第一著者: | |
フォーマット: | 論文 |
言語: | English |
出版事項: |
Emerald Group Publishing Ltd.
2019
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オンライン・アクセス: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85060538194&doi=10.1108%2fJIABR-12-2015-0059&partnerID=40&md5=a64c0b2f7ed81a8e2077536ad5588f98 |