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El. knyga: Accounting and Auditing Standards for Islamic Financial Institutions

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This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shari’ah. It offers a significant contribution to the field and a wealth of technical know-how. The author analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective.



While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and local regulations, this is not the case for Islamic financial organizations. Rather than having their own set of comprehensive accounting or auditing standards or policies, these are based, in some cases, on the Accounting and Auditing Organization for Islamic Financial Institutions (AAIOFI), the Islamic Financial Services Board (IFSB)’s standards and Shari’ah based local policies.

This book is a timely and comprehensive overview of accounting and auditing standards within the doctrine of Shari’ah. It offers a significant contribution to the field and a wealth of technical know-how. It analyzes Islamic accounting and auditing both in theory and practice and from a distinctly international perspective. The chapters are arranged in a systematic and logical way making it easily accessible and engaging.

The book evaluates the existing standards and widens the scope of the discourse to include Maqasid al-Shari’ah, Islamic accounting and audit models and standards, as well as, offering practical policy recommendations. The author presents a Shari’ah justified solution to Islamic Accounting and Audit and offers guidance on overcoming the challenges to implementing Islamic Accounting and Auditing Standards.

The book is a unique and exhaustive guide and, as such, will be an invaluable resource for academics, researchers, students, policymakers, as well as, practitioners in accounting and auditing firms and financial institutions.

Part I: Shariah Standards of Accounting
1. An introduction to the
Islamic Accounting System
2. Islamic Accounting Policies
3. Islamic
Accounting Procedures
4. Islamic Accounting vs. Mainstream Accounting
5.
Accounting and Auditing Organisation for Islamic Financial Institutions
(AAOIFIs) Accounting Standards
6. Islamic Accounting Standards: Experience
with the Bank Islam Malaysia Berhad (BIMB) and Malaysian Accounting Standards
Board (MASBI)
7. Analyzing the MASBs Accounting Standard
8. Compliance with
MASBs Standard
9. Functions of Account under Islamic Law
10. Types of
Accounts Adapted to Islamic Banks
11. Financial Accounting and Reporting for
Islamic Financial Institutions
12. Al-Mudarabah Investment Deposit (Fund)
13.
Accounting for al-Musharakah Venture Capital
14. Accounting for al-Murabahah
15. Accounting for al-Bay Bithaman al-Ajil (BBA) Financing (Past Experience)
16. Accounting for al-Ijarah
17. Accounting for al-Wakalah Financial
Arrangements
18. Accounting for al-Rahnu Financial Arrangement
19. Accounting
for Islamic Trade Financing
20. Accounting Treatment of Takaful Products-An
Experience
21. Accounting for al-Zakat Part II: Shariah Auditing Standards
22. Understanding Islamic Audit and Compliance
23. The significance of an
Islamic Audit
24. Auditing Standards under Shariah
25. AAOIFIs Audit
Standards
26. Islamic Ethics for an Auditor
27. Role and Responsibilities of
an Auditor in Islamic Financial Institutions
28. Conclusion
Mohd MaSum Billah is a Professor of Finance, Insurance, Fintech & Investment at the Islamic Economics Institute, King Abdulaziz University, Kingdom of Saudi Arabia.
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Pastovi nuoroda: https://www.kriso.lt/db/97810005089942e.html
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