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Disclosure on Investment Account by Islamic Financial Institutions (IFIs) in Malaysia: Gaps between Malaysia Standards and AAOIFI Standards

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dc.contributor.authorMuhammad Iqmal Hisham Kamaruddinen_US
dc.contributor.authorMustafa Mohd Hanefahen_US
dc.contributor.authorZurina Shafiien_US
dc.date.accessioned2024-05-30T02:48:28Z
dc.date.available2024-05-30T02:48:28Z
dc.date.issued2019
dc.descriptionShariah Governance and Assurance in Islamic Financial Sectors (pp. 146-176). Negeri Sembilan: USIM Press, 2019en_US
dc.description.abstractThis chapter is written by Muhammad Iqmal Hisham Kamaruddin, Mustafa Mohd Hanefah and Zurina Shafii from Universiti Sains Islam Malaysia (USIM). The chapter aims to assess the gaps that exist between the requirements outlined by Malaysia accounting standards (MAS) with AAOIFI’s Financial Accounting Standard No.1 (FAS1). Additionally, this chapter also focuses in examining the compliance of all IFIs in Malaysia with the disclosure on investment account. This issue could potentially be explored to identify the extend of the disclosure practices by IFIs in Malaysia and whether it is beyond MAS requirements and in line with some other additional features of FAS1.en_US
dc.identifier.citationKamaruddin, Muhammad Iqmal Hisham and Hanefah, Mustafa and Shafii, Zurina, Disclosure on Investment Account by Islamic Financial Institutions (IFIs) in Malaysia: Gaps between Malaysia Standards and AAOIFI Standards (2019). Shariah Governance and Assurance in Islamic Financial Sectors (pp. 146-176). Negeri Sembilan: USIM Press, 2019en_US
dc.identifier.epage176
dc.identifier.isbn978-967-440-666-0
dc.identifier.spage146
dc.identifier.urihttps://mybookstore.usim.edu.my/index.php?route=product/product&path=52_83&product_id=639
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/16192
dc.language.isoenen_US
dc.publisherUSIM Pressen_US
dc.subjectDisclosure, Investment Account, Malaysian Standards, AAOIFI Standardsen_US
dc.titleDisclosure on Investment Account by Islamic Financial Institutions (IFIs) in Malaysia: Gaps between Malaysia Standards and AAOIFI Standardsen_US
dc.typeBook chapteren_US
dspace.entity.typePublication

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