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Accounting Measurement and Disclosure Requirements
in Islamic Banks. Edition No. 1
VDM Publishing House, May 2009, Pages: 288
This study has three main purposes. First, it
discusses the differences between the conventional
and the Islamic perspective of accounting in terms
of the accounting definition, objectives,
principles, rules, measurements and disclosure
requirements. Second, it discusses and formulated
the accounting measurements and the disclosure
requirements, which should be applied in Islamic
banks for Murabahah and Mudarabah operations. To
serve these two purposes, the normative and critical
theories have been used in order to establish a
conceptual framework for accounting measurements and
disclosure requirements for Murabahah and Mudarabah
operations in Islamic banks. Third, to provide
insight into the current practice
of these measures and requirements, this study
reports the results of a survey which aims at
identifying the gap between the suggested measures
and requirements and the current practice of some
Islamic Banks.
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