Publication:
Implementation Of Ifrs 13 Fair Value Measurement: Issues And Challenges Faced By The Islamic Financial Institutions In Malaysia

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dc.contributor.authorNathasa Mazna Ramlien_US
dc.contributor.authorAbdul Rahim Abdul Rahmanen_US
dc.contributor.authorAinulashikin Marzukien_US
dc.contributor.authorMarziana Madah Marzukien_US
dc.date.accessioned2024-05-28T03:28:43Z
dc.date.available2024-05-28T03:28:43Z
dc.date.issued2021
dc.date.submitted2022-1-11
dc.descriptionJurnal Pengurusan 63(2021) 51 – 60 https://doi.org/10.17576/pengurusan-2021-63-04en_US
dc.description.abstractFair value (FV) is claimed to be superior to other forms of measurement mainly because the former is easily understood by investors and stakeholders. However, the challenges faced in deploying International Financial Reporting Standards (IFRS) 13 FV Measurement could result in inconsistent application and unexpected costs related to the requirements of the standard. As such, this study explored the issues and challenges of implementing IFRS 13 FV Measurement faced by financial instruments, particularly within the context of Islamic Financial Institutions (IFIs). Upon adopting the qualitative approach, in-depth interview sessions were held with several academicians, accountants, auditors, and professional body representatives. The study outcomes revealed that issues in implementation of FV measurement were related to the relevance of measurement and hierarchy of level of FV measurement. Notably, issues pertaining to FV measurement were highlighted from the Shariah perspective. Valuable insights on the issues revolving around IFRS 13 implementation, particularly on financial instruments in Malaysia, are presented in this study.en_US
dc.identifier.citationRamli, N., Abdul Rahman, A., Marzuki, A., & Marzuki, M. (2021). Implementation of IFRS 13 Fair Value Measurement: Issues and Challenges faced by the Islamic Financial Institutions in Malaysia. Jurnal Pengurusan (UKM Journal of Management), 63. Retrieved from http://ejournal.ukm.my/pengurusan/article/view/49756en_US
dc.identifier.doi10.17576/pengurusan-2021-63-04
dc.identifier.epage60
dc.identifier.issn0127-2713
dc.identifier.issue4
dc.identifier.other411-19
dc.identifier.spage51
dc.identifier.urihttps://ejournal.ukm.my/pengurusan/article/view/49756
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/4356
dc.identifier.volume63
dc.language.isoenen_US
dc.publisherUniversiti Kebangsaan Malaysiaen_US
dc.relation.ispartofJurnal Pengurusanen_US
dc.subjectIFRS 13; fair value measurement; fair value; financial instruments; Islamic financial institutionsen_US
dc.titleImplementation Of Ifrs 13 Fair Value Measurement: Issues And Challenges Faced By The Islamic Financial Institutions In Malaysiaen_US
dc.typeArticleen_US
dspace.entity.typePublication

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