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190510s2019 sz | s |||| 0|eng d |
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|a 9783030162993
|9 978-3-030-16299-3
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|a 10.1007/978-3-030-16299-3
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|a Alamad, Samir.
|e author.
|4 aut
|4 http://id.loc.gov/vocabulary/relators/aut
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|a Financial and Accounting Principles in Islamic Finance
|h [electronic resource] /
|c by Samir Alamad.
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|a 1st ed. 2019.
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| 264 |
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|a Cham :
|b Springer International Publishing :
|b Imprint: Springer,
|c 2019.
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| 300 |
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|a XXVII, 354 p. 49 illus., 5 illus. in color.
|b online resource.
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
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|a online resource
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|a text file
|b PDF
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|a Chapter 1 Introduction: The Basics of Islamic Economics and Finance -- Chapter 2 Money, Its Origins, Nature and the Time Value of Money -- Chapter 3 An Analysis of Paper Money and the Concept of Multi-Genus Banknotes -- Chapter 4 The Origins of Accounting in the Islamic Economics and Finance System -- Chapter 5 Islamic Financial Instruments: Accounting of Equity-Based Contracts -- Chapter 6 Islamic Financial Instruments: Accounting of Sale-Based Contracts -- Chapter 7 Islamic Financial Instruments: Accounting of Debt-Based Contracts -- Chapter 8 Islamic Financial Instruments: Accounting of Charitable Contracts -- Chapter 9 Technical Analysis of the International Financial Reporting Standard 9 -- Chapter 10 Technical Analysis of IFRS 9 Application to Sukuk -- Chapter 11 Internal Capital Adequacy Assessment in IFIs -- Chapter 12 Liquidity Assessment, Recovery and Resolution Strategies in IFIs -- Chapter 13 Stress Testing Methodologies for Islamic Finance -- Chapter 14 Conclusion -- Index. .
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|a 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. .
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|a Financial services industry.
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|a Accounting.
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| 650 |
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|a Private international law.
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| 650 |
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|a Conflict of laws.
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| 650 |
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|a International law.
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| 650 |
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|a Comparative law.
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| 650 |
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|a Financial Services.
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| 650 |
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|a Accounting.
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| 650 |
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|a Financial Accounting.
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| 650 |
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|a Private International Law, International and Foreign Law, Comparative Law.
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| 710 |
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|a SpringerLink (Online service)
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| 773 |
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|t Springer Nature eBook
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| 776 |
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|i Printed edition:
|z 9783030162986
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| 776 |
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|i Printed edition:
|z 9783030163006
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| 776 |
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|i Printed edition:
|z 9783030163013
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| 856 |
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|u https://doi.org/10.1007/978-3-030-16299-3
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| 912 |
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|a ZDB-2-ECF
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| 912 |
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|a ZDB-2-SXEF
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| 950 |
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|a Economics and Finance (SpringerNature-41170)
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| 950 |
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|a Economics and Finance (R0) (SpringerNature-43720)
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