05070nam 2200553 a 450 991014136770332120230613213358.01-119-19895-X1-283-83526-61-118-50404-6(CKB)2670000000278966(EBL)1068761(OCoLC)818752034(MiAaPQ)EBC1068761(Au-PeEL)EBL1068761(CaPaEBR)ebr10627200(CaONFJC)MIL414776(EXLCZ)99267000000027896620121212d2013 uy 0engur|n|---|||||txtrdacontentcrdamediacrrdacarrierIslamic commercial law /Muhammad Yusuf SaleemSingapore :John Wiley & Sons Singapore Pte. Ltd.,2013.1 online resource (194 pages) illustrationsWiley financeDescription based upon print version of record.1-118-50403-8 Includes bibliographical references and index.Islamic Commercial Law; Copyright; Contents; Preface; List of Abbreviations; Acknowledgments; Introduction: An Overview of Prohibited Elements; Usury (Riba); Ambiguities in a Contract (Gharar); Gambling (Maysir); Prohibited (Haram) Properties; 1: The Contract of Sale (Bay'); Introduction; The Pillars of a Sale Contract; Expression in a Sale Contract; The Parties to a Sale Contract; The Subject Matter and the Price in a Sale Contract; Prohibited Sales and Practices; Price Determination (al-Tas'eer); Two Sales in One Sale; Stopping a Seller (Talqi al-Rukban); Contentious SalesEarnest Money (Bay' al-'Urbun); Is 'Urbun the Sale of Right or a Penalty?; The Sale of Debt (Bay' al-Dayn); Repurchase Sale (Bay' al-'Einah); Tripartite Sale (Bay' al-Tawarruq); Chapter Questions; True/False; Short Answer; Notes; 2: Types and Classifications of Sales; Introduction; Trust Sales (Buyu' al-amanah); Cost-plus-Profit Sale (Murabahah); Sale With No Profit (Tawliyah); Sale With Loss (Wadi'ah); Deferred Payment Sale (Bay' Bi-thaman Aajil); Islamic Banks and a Sale Contract; Future Commodity Sale (Bay' al-Salam); Manufacturing Sale (Bay'al-Istisna'); Options of Istisna'Islamic Banks and Istisna' Contracts; Currency Exchange (Bay' al-Sarf); Chapter Questions; True/False; Short Answer; Notes; 3: The Contracts of Employment and Lease (Ijarah), Borrowing (I'arah), and Reward (Ja'alah); Introduction; The Pillars of the Ijarah Contract; The Types of Ijarah Contract; Islamic Banks and Leases; Termination of Ijarah; The Contract of Borrowing Things (al-I'arah); The Contract of Reward for Service (al-Ja'alah); Chapter Questions; True/False; Short Answer; Notes; 4: The Contract of Agency (Wakalah); Introduction; The Pillars of an Agency (Wakalah) ContractThe Types of Agency; Particular Agency (al-Wakalah al-Khaassah); General Agency (al-Wakalah al-'Aammah); Restricted Agency (al-Wakalah al-Mu'allaqa); Unrestricted Agency (al-Wakalah al-Mutlaqah); Agency in Sale; Agency in Purchase; The Effects and the Rights and Liabilities of the Contracting Parties; An Agent Appointing Another Agent; Unauthorised Agency (al-Fadhalah); Termination of an Agency; The Differences Between the Contracts of Wakalah and Employment (Ijarah); The Differences Between the Contracts of Wakalah and Reward (Ja'alah); Chapter Questions; True/False; Short Answer; Notes5: The Contract of Loan (al-Qard); Introduction; Loan (Qard), Debt (Dayn), and Borrowing Things (I'arah); A Loan That Provides Conditional Benefit to the Lender; Waiting or Giving Time to a Borrower Is a Commendable Act; Chapter Questions; True/False; Short Answer; Notes; 6: The Contract of Safekeeping (al-Wadi'ah); Introduction; The Pillars of Wadi'ah Contracts; Relationship Between the Parties; When Is the Depository Held Liable?; Using Deposited Money for Investment; Wadi'ah and Islamic Banks; Termination of Wadi'ah; The Differences Between the Contracts of Wadi'ah and Qard; Chapter QuestionsA concise study of the practices in Islamic commercial law Filling a gap in the current literature, Islamic Commercial Law is the only book available that combines the theory and practice of Islamic commercial law in an English-language text. From the experts at the International Islamic University Malaysia, the book examines the source materials in the Qur'an and Hadith, and highlights the views and positions of leading schools of Islamic law, without burying the reader in juristic minutia. It combines theory with practice to address the needs of students while providing a praWiley finance series.Commercial law (Islamic law)Commercial law (Islamic law)346.16707Saleem Muhammad Yusuf958226MiAaPQMiAaPQMiAaPQBOOK9910141367703321Islamic commercial law2171016UNINA05284nam 2200661Ia 450 991014612660332120200520144314.09786612028243978111920698911192069879781282028241128202824397804707437510470743751(CKB)1000000000725085(EBL)437495(OCoLC)367591190(SSID)ssj0000096540(PQKBManifestationID)12025268(PQKBTitleCode)TC0000096540(PQKBWorkID)10097276(PQKB)11718771(MiAaPQ)EBC437495(Perlego)2749449(EXLCZ)99100000000072508520090223d2009 uy 0engur|n|---|||||txtccrAccounting for financial instruments /Cormac ButlerChichester, England ;Hoboken, NJ Wileyc20091 online resource (298 p.)Description based upon print version of record.9780470699805 0470699809 Includes bibliographical references and index.Accounting for Financial Instruments; Contents; Preface; 1 Introduction; 1.1 Introduction; 1.2 Scope of the book; 1.3 Background; 1.4 Concerns over the misuse of financial instruments; 1.5 Complexity; 1.6 Revenue recognition; 1.7 Inappropriate reward incentives; 1.8 Protection for shareholders; 1.9 Measuring the 'traders' dilemma'; 2 Accounting Foundations; 2.1 Introduction; 2.2 IASB improvements; 2.3 The framework; 2.4 Fair value or cost; 2.5 Artificial volatility; 2.6 Cost model; 2.7 Cherry-picking; 2.8 Subjective valuations; 2.9 Proactive vs. reactive; 2.10 Goodwill2.11 Market value accounting2.12 IFRS and its contribution to banking crises; 2.13 IFRS post-Enron; 2.14 Conclusion; 3 Corporate Governance; 3.1 Introduction; 3.2 Corporate governance; 3.3 Small vs. large shareholdings; 3.4 Traders' dilemma; 3.5 Moral hazard; 3.6 Credit rating agencies I; 3.7 Shareholder democracy; 3.8 Structured products; 3.9 Revenue recognition; 3.10 Non-consolidation; 3.11 Credit rating agencies II; 3.12 Accounting standards and lobbying; 3.13 Investment entities; 3.14 Conclusion; Appendix: Constant proportion debt obligations; 4 Hedge Accounting; 4.1 Introduction4.2 Accounting for forward contracts4.3 Accounting pre-IAS 39; 4.4 Artificial volatility; 4.5 Hedge accounting rules; 4.6 Example: Forward rate agreement; 4.7 Conclusion; 5 Illustrative Examples: Hedge Accounting; 5.1 Introduction; 5.2 Illustration: Fair value hedge; 5.3 Credit spreads; 5.4 Cash flow interest rate swaps; 5.5 Time value vs. change in interest rates; 5.6 Long method fair value hedge; 5.7 Foreign exchange hedge; Appendix: Documentation; 6 Accounting for Structured Products (Market Risk); 6.1 Introduction; 6.2 Risk adjusted return on capital; 6.3 Bifurcation rules6.4 The reward for risk6.5 Protection for shareholders; 6.6 Illustration: The structured products problem; 6.7 The accounting treatment under embedded derivative rules; 6.8 Past mistakes; 6.9 Conclusion; Appendix 6.1: Overview of embedded derivative rules in international accounting reporting standards; Appendix 6.2: Introduction to derivatives; 7 Accounting for Credit Risk; 7.1 Introduction; 7.2 Loan approvals; 7.3 Credit spreads; 7.4 Accounting standards; 7.5 Credit rating agencies; 7.6 Credit derivatives; 7.7 Accounting for loans; 7.8 Changes in the accounting standards7.9 Accounting rules on credit derivatives and financial guarantees7.10 Structured credit products: an extra layer of complexity; 8 Accounting for Structured Products (Credit Risk); 8.1 Introduction; 8.2 Securitisation overview; 8.3 Regulatory arbitrage; 8.4 Prepayment risk synthetic securitisations; 8.5 Accounting for credit risk; 8.6 Accountants, regulators and credit agencies; 8.7 Complexity; 8.8 Disclosure; 8.9 Credit Suisse fiasco; 8.10 Monoline insurance companies; 8.11 Accounting implications; 8.12 First to default; 8.13 SFAS 157 valuations; 8.14 Conclusion9 Off-Balance Sheet AccountingThis practical book shows how to deal with the complicated area of accounting of financial instruments. Containing a huge number of sophisticated worked examples, the book treats this complex subject in a way that gives clear guidance on the subject. In an introductory, controversial overview of the subject, the book highlights the mistakes that both auditing firms and the accounting standard setters are making, and demonstrates the contribution the International Financial Reporting Standards have made to the current credit crisis.Financial instrumentsAccountingFinancial instrumentsAccountingStandardsFinancial instrumentsAccounting.Financial instrumentsAccountingStandards.657.76Butler Cormac920403MiAaPQMiAaPQMiAaPQBOOK9910146126603321Accounting for financial instruments2064423UNINA