An Introduction to Islamic Accounting: A Review.

      Аннотация: The needs for Islamic accounting standards are emphasis in the Quran: “...Never get bored with recording it, however small or large, up to its maturity date, for this is seen by Allah closer to justice, more supportive to testimony, and more resolving to doubt..” (al-Baqara: 2 82). At present, Islamic banks represent the majority of Islamic Financial Institutions (IFIs), which are spread locally and internationally across both Islamic and non-Islamic countries.

Ключевые слова: Accounting, Islamic accounting, islamic banking, Islamic Financial Institutions, AAOIFI standards