​Introduction to Islamic Rules of Financial Accounting

RM33.00
10 days
9789830652702
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Introduction to Islamic Rules of Financial Accounting

Author: Ahmed M. Abohebeish

Publisher: Dar Al Wahi

ISBN: 9789830653471

Year: 2013

Pages: 244pp

Weight: 0.35kg

Price: RM33

This book "Introduction to Islamic Rules of Financial Accounting" addresses examples of the practical applications of the Islamic rules in enterprise financial accounting. It is a pilot research and study. It starts with the general concepts in the financial field, and then followed by a brief summary of other selected fields of management. It addresses the subject matter applicable to the private as opposed to the public sectors. This covers; sole proprietorship, partnership, and corporations.

The author examined the present financial accounting practices prevailing in the United States of America, and then compared them to the Islamic rules. If basic and prime differences exist between the two bodies of rules, the author elaborated on the Islamic rule. This book covers, in part, the subject of the Islamic financial accounting practices. There is no doubt; more researches are needed in the same or in different areas in this unique field. One of the unique benefits of this type of research is to shed some light on the applications of International Accounting principles in Islamic countries.

International Accounting is the new accounting system that will be embraced by all countries. Its basic idea is to establish a set of "Generally Accepted Accounting Principles" (GAAP) that is acceptable by the majority of the accounting regulators. It will be applied by almost all countries. The established international regulations are similar in the majority of its principles to the American Accounting Principles (USA-GAAP). The International Financial Reporting Standards (IFRS) detail all the applicable rules.

Accepting and implementing the rules may, in part, conflict with a number of Islamic rules as this book will detail. This book is also an attempt to explore a number of the perceived differences that may represent road blocks for implementing international accounting in Islamic countries. The differences must be addressed and reconciled.

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