Financial and Accounting Principles in Islamic Finance

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Samir Alamad, "Financial and Accounting Principles in Islamic Finance"
2019 | English | ISBN: 3030162982 | 354 pages | PDF | 6 MB

This book provides an original account detailing the origins and components of a faith-based accounting system that was founded around 629 CE. By examining the historical development that the accounting systems underwent within the context of faith-based rules and values, the book explains what is meant by the term "faith-based accounting", together with a discussion of its characteristics in relation to various product structures and the underlying Islamic finance principles. It provides important theoretical and practical contributions by explaining accounting as a value-based science rather than a value-free object or abstract. This book explores the way in which religious rules act as a directive for accounting and auditing practices in IFIs.

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