Financial and Accounting Principles in Islamic Finance / by Samir Alamad.
2019
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Author
Title
Financial and Accounting Principles in Islamic Finance / by Samir Alamad.
Added Corporate Author
Edition
1st ed. 2019.
Imprint
Cham : Springer International Publishing : Imprint: Springer, 2019.
Description
XXVII, 354 p. 49 illus., 5 illus. in color. online resource
Formatted Contents Note
Chapter 1 Introduction: The Basics of Islamic Economics and Finance
Chapter 2 Money, Its Origins, Nature and the Time Value of Money
Chapter 3 An Analysis of Paper Money and the Concept of Multi-Genus Banknotes
Chapter 4 The Origins of Accounting in the Islamic Economics and Finance System
Chapter 5 Islamic Financial Instruments: Accounting of Equity-Based Contracts
Chapter 6 Islamic Financial Instruments: Accounting of Sale-Based Contracts
Chapter 7 Islamic Financial Instruments: Accounting of Debt-Based Contracts
Chapter 8 Islamic Financial Instruments: Accounting of Charitable Contracts
Chapter 9 Technical Analysis of the International Financial Reporting Standard 9
Chapter 10 Technical Analysis of IFRS 9 Application to Sukuk
Chapter 11 Internal Capital Adequacy Assessment in IFIs
Chapter 12 Liquidity Assessment, Recovery and Resolution Strategies in IFIs
Chapter 13 Stress Testing Methodologies for Islamic Finance
Chapter 14 Conclusion
Index. .
Chapter 2 Money, Its Origins, Nature and the Time Value of Money
Chapter 3 An Analysis of Paper Money and the Concept of Multi-Genus Banknotes
Chapter 4 The Origins of Accounting in the Islamic Economics and Finance System
Chapter 5 Islamic Financial Instruments: Accounting of Equity-Based Contracts
Chapter 6 Islamic Financial Instruments: Accounting of Sale-Based Contracts
Chapter 7 Islamic Financial Instruments: Accounting of Debt-Based Contracts
Chapter 8 Islamic Financial Instruments: Accounting of Charitable Contracts
Chapter 9 Technical Analysis of the International Financial Reporting Standard 9
Chapter 10 Technical Analysis of IFRS 9 Application to Sukuk
Chapter 11 Internal Capital Adequacy Assessment in IFIs
Chapter 12 Liquidity Assessment, Recovery and Resolution Strategies in IFIs
Chapter 13 Stress Testing Methodologies for Islamic Finance
Chapter 14 Conclusion
Index. .
Summary
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. .
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Language
English
ISBN
9783030162993
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