Alamad | Financial and Accounting Principles in Islamic Finance | Buch |

Alamad Financial and Accounting Principles in Islamic Finance

1. Auflage 2019, 354 Seiten, Gebunden, Book, Format (B × H): 160 mm x 241 mm, Gewicht: 740 g
ISBN: 978-3-030-16298-6
Verlag: Springer-Verlag GmbH

Alamad Financial and Accounting Principles in Islamic Finance

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. Through which the concept of money and digital currency within the theory of money and how it is enacted in a faith-based context, amid differences of opinions among its actors, is examined. This is an important foundation to explain Islamic accounting and includes how this outcome would shape the faith-based view regarding the new phenomenon of digital currency (DC). Also featured is the concept of paper money within the theory of money and how it is enacted in a faith-based legal framework by identifying two core concepts of today’s Fiat money as being a single genus or multi-genera money. This book is not merely an academic work, nor is it a pure practitioner guide; rather, it is a robust work that combines both. It marries rigorous academic research and theories with practical industry experiences. The book provides a clear and concise guide to accounting in Islamic economics and finance and how Islamic financial institutions could meet the applicable faith-based rules in their accounting practices.




Weitere Infos & Material

Chapter 1: Fundamentals of Islamic Law and Islamic Finance Chapter 2: Sharia Guidance in Financial Matters and Accounting Chapter 3: Islamic Financial Instruments for Banking and Capital Markets Chapter 4: Financial Instruments Based on Equity Contracts Chapter 5: Financial Instruments Based on Sale Contracts Chapter 6: Risks in Basic Islamic Financing Contracts Chapter 7: Contractual Engineering in Islamic Banking  Chapter 8: Islamic Capital Market Instruments  Chapter 9: Takaful Accounting Treatments  Chapter 10: Accounting Treatment of Islamic Finance Instruments under IFRS Chapter 11: Compatibility of IFRS9 Requirements with Islamic Financial Accounting  Chapter 12: Internal Capital Adequacy Assessment Process (ICAAP) in Islamic Financial Institutions  Chapter 13: Internal Liquidity Adequacy Assessment Process (ILAAP) in Islamic Financial Institutions   Chapter 14: Conclusion and Policy Implications

Alamad, Samir

Samir Alamad is a senior professional and expert in the Islamic banking and finance industry, an economist and a published author. He holds a PhD degree from Aston University Business School. Currently, he is the head of Sharia compliance and product development at Al Rayan Bank. He is also an AAOIFI Certified Sharia Advisor and Auditor (CSAA) and a visiting lecturer at various universities.

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