HARMONIZATION OF ISLAMIC FINANCE TO FINANCIAL REPORTING
DOI:
https://doi.org/10.55640/Keywords:
AAOIFI, IFRS, Islamic finance, accounting, audit, accounting in Islamic finance, Sharia, riba, standards, share, equity, Islamic banks.Abstract
The development of Islamic financial institutions in the context of economic diversification and digital economy reforms is highly anticipated. This requires the creation of a basic infrastructure and the assurance of the reliability of international accounting and auditing standards. This dissertation attempts to provide information on some of the differences in accounting practices among Islamic financial institutions.
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