Diverse accounting standards on disclosures of Islamic financial transactions: Prospects and challenges of narrowing gaps

Purpose: Since International Financial Reporting Standards (IFRS) are not primarily meant for the accounting needs of Islamic banks, the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) was established to develop specific accounting standards for Shari’ah compliance....

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Bibliographic Details

Main Authors:	Ahmed H., Tajul Ariffin F.A., Karbhari Y., Shafii Z.
Other Authors:	Faculty of Economics and Muamalat
Format:	Article
Language:	English en_US
Published:	Emerald Group Publishing Ltd. 2024
Subjects:	AAOIFI accounting standards De jure congruence International Financial Reporting Standards Islamic banking Malaysian Accounting Standards
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