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Showing 1 to 2 of 2 for “"Accounting and Auditing Organisation for Islamic Financial Institutions"”.
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The Impact of "AAOIFI" Standards on the Financial Reporting of Islamic Banks: Evidence from Bahrain
The last 30 years have witnessed the appearance and rapid expansion of Islamic financial institutions operating both inside and outside the Islamic world. Islamic financial organisations are now operating in Western countries such as the UK, the US as well as most Islamic countries. The …
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Competing Institutional Logics in Islamic Financial Reporting Standardisation: A Comparative Study
Recognising the accounting implications of Islamic business principles, initiatives have been taken to develop a framework that primarily aims to serve the financial reporting needs of Islamic financial industry. Those initiatives started with the objective of developing separate Islamic accounting …