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Principles of Islamic Accounting. Wiley Finance

  • ID: 3615559
  • Book
  • 304 Pages
  • John Wiley and Sons Ltd
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Praise for Principles of Islamic Accounting

"Islamic banking and finance has certainly come of age in recent years, and an increasing interest in Islamic perspectives on business means that Principles of Islamic Accounting is a timely addition to the literature. The authors are pioneering contributors to Islamic accounting research and they have used their extensive teaching, research and standard–setting experience in preparing what promises to be the definitive textbook for both specialist and more general university and professional courses in Islamic accounting."
Christopher Napier, Professor of Accounting, Royal Holloway University of London

"An essential textbook for those taking Islamic accounting courses as well as a valuable guide for auditors of Islamic financial institutions. How Islamic accounting complements conventional accounting practices is carefully explained. The comprehensive coverage includes not only Islamic banks, but also Islamic financial products, notably sukuk which are becoming increasingly significant. The financial reporting of zakat is also included. The accounting issues arising with Islamic financial contracts are explored in detail. Overall, this is a very practical and useful book."
Rodney Wilson, Emeritus Professor, Durham University

"This is an excellent introductory textbook on the Islamic perspective of accounting. It presents information in an easy and systematic way with good numerical examples and exercises for readers to get a good grasp of the subject matter. The book covers important accounting treatment on various Islamic contracts, including sukuk and zakat accounting, and sheds lights on the concepts without the unnecessary jargon of the technicalities which the novice will find useful."
Roszaini Haniffa, Professor, Heriot–Watt University, Edinburgh

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About the Authors

About the Companion Website

Chapter 1: The Islamic Accounting Environment

Chapter 2: Recording Transactions and Market Values in Islam

Chapter 3: Adjusting Islamic Accounting Records at the Close of the Accounting Period

Chapter 4: Islamic Financial Statements OB

Chapter 5: Accounting for Sukuk

Chapter 6: Accounting for Zakat

Chapter 7: Islamic Commercial Contracts

Chapter 8: Application of Islamic Financial Contracts to Accounting

Chapter 9: Social Responsibility Accounting


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Nabil Baydoun
Maliah Sulaiman
Roger J. Willett
Shahul Ibrahim
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