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1. |
Record Nr. |
UNINA9910698997903321 |
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Autore |
Brostek Michael |
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Titolo |
Tax compliance [[electronic resource] ] : offshore financial activity creates enforcement issues for IRS : testimony before the Committee on Finance, U.S. Senate / / statement of Michael Brostek |
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Pubbl/distr/stampa |
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[Washington, D.C.] : , : U.S. Govt. Accountability Office, , [2009] |
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Descrizione fisica |
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12 pages : digital, PDF file |
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Collana |
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Testimony ; ; GAO-09-478T |
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Soggetti |
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Taxpayer compliance - United States |
Tax havens - Prevention - Government policy - United States |
Tax administration and procedure - United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Title from title screen (viewed on June 4, 2009). |
"For release ... March 17, 2009." |
Includes errata statement. |
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Nota di bibliografia |
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Includes bibliographical references. |
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2. |
Record Nr. |
UNINA9910337680303321 |
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Autore |
Alamad Samir |
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Titolo |
Financial and Accounting Principles in Islamic Finance / / by Samir Alamad |
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Pubbl/distr/stampa |
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Cham : , : Springer International Publishing : , : Imprint : Springer, , 2019 |
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ISBN |
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Edizione |
[1st ed. 2019.] |
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Descrizione fisica |
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1 online resource (368 pages) |
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Disciplina |
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Soggetti |
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Finance, Public—Islamic countries |
Accounting |
Bookkeeping |
Banks and banking |
Conflict of laws |
Islamic Finance |
Accounting/Auditing |
Banking |
Financial Accounting |
Private International Law, International & Foreign Law, Comparative Law |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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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 |
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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. . |
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Sommario/riassunto |
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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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