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Specific accounting standards for waqf institutions: the impact of its non-existence to waqf accounting practices in Malaysia / Norlaila Yusof

The purpose of accounting standard is to govern the accounting process and subsequently reporting for entities. Hence, the absence of a specific accounting standard to govern the accounting for an entity would be problematic and would give rise to several issues. This research aims to understand how...

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Bibliographic Details
Main Author: Yusof, Norlaila
Format: Article
Language:English
Published: Universiti Teknologi MARA 2021
Subjects:
Waqf. Awqāf. Charities. Endowments
Finance, Islamic
Online Access:http://ir.uitm.edu.my/id/eprint/47442/1/47442.pdf
http://ir.uitm.edu.my/id/eprint/47442/
https://doi.org/10.24191/jeeir.v9i1.11305
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id my.uitm.ir.47442
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spelling my.uitm.ir.474422021-06-14T01:31:52Z http://ir.uitm.edu.my/id/eprint/47442/ Specific accounting standards for waqf institutions: the impact of its non-existence to waqf accounting practices in Malaysia / Norlaila Yusof Yusof, Norlaila Waqf. Awqāf. Charities. Endowments Finance, Islamic The purpose of accounting standard is to govern the accounting process and subsequently reporting for entities. Hence, the absence of a specific accounting standard to govern the accounting for an entity would be problematic and would give rise to several issues. This research aims to understand how the absence of a specific accounting standard affects the accounting practices of an entity. The findings show how the waqf corporation tries to adhere to the prevailing accounting standard, which is not specific for waqf institutions, and how important it is to have a specific accounting standard in place for waqf institutions. Universiti Teknologi MARA 2021-01 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/47442/1/47442.pdf ID47442 Yusof, Norlaila (2021) Specific accounting standards for waqf institutions: the impact of its non-existence to waqf accounting practices in Malaysia / Norlaila Yusof. Journal of Emerging Economies & Islamic Research, 9 (1). pp. 29-42. ISSN (e-ISSN): 2289-2559 https://doi.org/10.24191/jeeir.v9i1.11305
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Waqf. Awqāf. Charities. Endowments
Finance, Islamic
spellingShingle Waqf. Awqāf. Charities. Endowments
Finance, Islamic
Yusof, Norlaila
Specific accounting standards for waqf institutions: the impact of its non-existence to waqf accounting practices in Malaysia / Norlaila Yusof
description The purpose of accounting standard is to govern the accounting process and subsequently reporting for entities. Hence, the absence of a specific accounting standard to govern the accounting for an entity would be problematic and would give rise to several issues. This research aims to understand how the absence of a specific accounting standard affects the accounting practices of an entity. The findings show how the waqf corporation tries to adhere to the prevailing accounting standard, which is not specific for waqf institutions, and how important it is to have a specific accounting standard in place for waqf institutions.
format Article
author Yusof, Norlaila
author_facet Yusof, Norlaila
author_sort Yusof, Norlaila
title Specific accounting standards for waqf institutions: the impact of its non-existence to waqf accounting practices in Malaysia / Norlaila Yusof
title_short Specific accounting standards for waqf institutions: the impact of its non-existence to waqf accounting practices in Malaysia / Norlaila Yusof
title_full Specific accounting standards for waqf institutions: the impact of its non-existence to waqf accounting practices in Malaysia / Norlaila Yusof
title_fullStr Specific accounting standards for waqf institutions: the impact of its non-existence to waqf accounting practices in Malaysia / Norlaila Yusof
title_full_unstemmed Specific accounting standards for waqf institutions: the impact of its non-existence to waqf accounting practices in Malaysia / Norlaila Yusof
title_sort specific accounting standards for waqf institutions: the impact of its non-existence to waqf accounting practices in malaysia / norlaila yusof
publisher Universiti Teknologi MARA
publishDate 2021
url http://ir.uitm.edu.my/id/eprint/47442/1/47442.pdf
http://ir.uitm.edu.my/id/eprint/47442/
https://doi.org/10.24191/jeeir.v9i1.11305
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score 13.211869

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