Financial and Accounting Principles in Islamic Finance
€ 158,90
Informação do Produto
| ISBN | 9783030162986 |
|---|---|
| Autores | Samir Alamad |
| Editora | Springer Nature Switzerland AG |
| Formato | Capa dura |
| Número de páginas | 354 |
| Data de Publicação | 22/05/2019 |
| Preço (iva excl.) | € 149,91 |
| Imposto | € 8,99 |
| Preço (iva inc.) | € 158,90 |
| Disponibilidade | 1 unidade em armazém externo |
Descrição do Produto
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.