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000890474 019__ $$a1101388579$$a1105184868
000890474 020__ $$a9783030162993$$q(electronic book)
000890474 020__ $$a3030162990$$q(electronic book)
000890474 020__ $$z3030162982
000890474 020__ $$z9783030162986
000890474 0247_ $$a10.1007/978-3-030-16
000890474 035__ $$aSP(OCoLC)on1101786764
000890474 035__ $$aSP(OCoLC)1101786764$$z(OCoLC)1101388579$$z(OCoLC)1105184868
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000890474 050_4 $$aHG187.4$$b.A43 2019
000890474 08204 $$a332.109176$$223
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000890474 1001_ $$aAlamad, Samir,$$eauthor.
000890474 24510 $$aFinancial and accounting principles in Islamic finance /$$cSamir Alamad.
000890474 264_1 $$aCham, Switzerland :$$bSpringer,$$c[2019]
000890474 300__ $$a1 online resource (368 pages)
000890474 336__ $$atext$$btxt$$2rdacontent
000890474 337__ $$acomputer$$bc$$2rdamedia
000890474 338__ $$aonline resource$$bcr$$2rdacarrier
000890474 506__ $$aAccess limited to authorized users.
000890474 520__ $$aThis 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.
000890474 588__ $$aDescription based on online resource; title from digital title page (viewed on June 18, 2019).
000890474 650_0 $$aFinance$$xReligious aspects$$xIslam.
000890474 650_0 $$aAccounting$$zIslamic countries.
000890474 650_0 $$aBanks and banking$$xReligious aspects$$xIslam.
000890474 650_0 $$aAccounting (Islamic law)
000890474 650_0 $$aFinance (Islamic law)
000890474 77608 $$iPrint version:$$aAlamad, Samir$$tFinancial and Accounting Principles in Islamic Finance$$dCham : Springer,c2019$$z9783030162986$$w(OCoLC)1088343398
000890474 852__ $$bebk
000890474 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-030-16299-3$$zOnline Access$$91397441.1
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000890474 980__ $$aEBOOK
000890474 980__ $$aBIB
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