Open Access
SHS Web Conf.
Volume 34, 2017
The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
Article Number 07004
Number of page(s) 9
Section Financial Accounting and Reporting
Published online 14 February 2017
  1. AAOIFI. (1996). Accounting and auditing standards for Islamic financial institutions. Manama, Bahrain: Accounting and Auditing Organization for Islamic Financial Institutions.
  2. ACCA & KPMG,. (2012, November). Global alignment: bringing consistency to reporting of Islamic finance through IFRS. The Association of Chartered Certified Accountants.
  3. Ahmed, A. A. (2012). Accounting in Islamic perspective: A timely opportunity a timely challenge. ASA University Review, 11–31.
  4. Alim, M. N. (2014). The development of Shari’ah accounting: epistemology perspective. European Scientific Journal, 110–117.
  5. AOSSG Islamic Finance Working Group. (2015). Financial reporting by Islamic financial institutions: a study of financial statements of Islamic financial institutions. Asian-Oceanian Standard-Setters Group.
  6. AOSSG Working Group. (2010). Financial reporting issues relating to Islamic finance. Asian-Oceanian Standard-Setters Group.
  7. Ayub, M. (2007). Understanding Islamic Finance. Asia: John Wily and Sons (Asia) Pte Ltd.
  8. Azmi, M. F. (2011). Shari’ah Challenge. Global Islamic Finance Team.
  9. Bank Negara Malaysia. (2013, June 28). Financial reporting for Islamic banking institutions. Islamic Banking and Takaful Department, pp. 1–29.
  10. Baydoun, N., & Willett R. (2000), Islamic and accounting: ethical issues in the presentation of financial information. Accounting, Commerce & Finance: The Islamic Perspective, 1–25.
  11. Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic banks via communication in annual reports. Journal of Business Ethics, 76(1), 97–116. [CrossRef]
  12. ISRA. (2011). Islamic Financial System: Principles and Operations. Kuala Lumpur: International Shari’ah Research academy of Islamic Finance.
  13. ISRA. (2010). ISRA Compendium for Islamic financial terms. Kuala Lumpur: International Shari’ah Research Academy of Islamic Finance.
  14. Lev, B. (2001). Intangibles: Management, measurement, and reporting. Washington, D.C. Brookings Institution Press
  15. Malaysia Accounting Standards Board. (2009). Financial reporting from Islamic perspective. International Accounting Standards Committee Foundation.
  16. MASB. (2011). The conceptual framework for financial reporting. IFRS Foundation.
  17. Mirza, M., & Baydoun, N. (1999). Accounting policy choice in an interest-free environment. Working Paper No. 1999–014.
  18. Parker, L. (2014). Constructing a research field: a reflection on the history of social and environmental accounting. Social and Environmental Accounting Journal, 34(2), 87–92. [CrossRef]
  19. Remi, A., (2006), Advanced financial accounting, Second Edition, Lagos Master Stroke Consulting.
  20. Shafii, Z., & Zakaria, N. (2013). Adoption of international financial reporting standards and international accounting standards in Islamic financial institutions from practitioners’ viewpoint. Middle-East Journal of Scientific Research, 42–49.
  21. Shafii, Z., Zakaria, N., Shaharuddin, A., Sairally, B. S., Khir, M. F., Hussain, L., et al. (2013). An apparaisal of the principles underlying international financial reporting standards: A Shar’ah Perspective. ISRA Research Paper 54/2013, 1–36.
  22. Tajudin, A. A. (2010). Overview of Islamic finance. Kuala Lumpur, Malaysia: Bank Islam.
  23. Thajudeen, K. S. (2012). Maqasid al-Shariah is one of the very important Shariah aspects in Islamic Finance. INCEIF.
  24. Unegbu, A. O. (2014). Theories of accounting: evolution & developments, income-determination and diversities in use. Research Journal of Finance and Accounting, 1–15.

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.