Issues on the application of IFRS9 and fair value measurement for Islamic financial instruments

PurposeThis paper aims to examine some issues in IFRS9 with regards to classification and measurement of Islamic financial assets. In addition, the paper discusses the Shariah concerns on the use of fair value to measure financial assets. Design/methodology/approachThis paper adopts qualitative meth...

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Bibliographic Details

Main Authors:	Shafii Z., Abdul Rahman A.R.
Other Authors:	Faculty of Economics and Muamalat
Format:	Article
Language:	English en_US
Published:	Emerald Group Publishing Ltd. 2024
Subjects:	Accounting and reporting of financial assets IFRS9 Islamic finance Islamic financial instruments Islamic financial transactions
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