The practice of reporting Shariah non-compliant income in the annual financial report of Islamic commercial banks in Malaysia
Bank Negara Malaysia (BNM) had introduced a policy document of Financial Reporting for Islamic Banking Institutions, which came into effect on 1st January 2018. This policy aimed to facilitate the assessment of Islamic financial institutions’ financial positions, performance, and Shariah complianc...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2020
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| Online Access: | http://journalarticle.ukm.my/15861/1/40751-130126-1-SM.pdf http://journalarticle.ukm.my/15861/ http://ejournal.ukm.my/islamiyyat/issue/view/1281 |
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