LEADER 05180nam 22006375 450 001 9910337680303321 005 20250609112117.0 010 $a3-030-16299-0 024 7 $a10.1007/978-3-030-16299-3 035 $a(CKB)4100000008154093 035 $a(MiAaPQ)EBC5771905 035 $a(DE-He213)978-3-030-16299-3 035 $a(MiAaPQ)EBC5918112 035 $a(EXLCZ)994100000008154093 100 $a20190510d2019 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aFinancial and Accounting Principles in Islamic Finance /$fby Samir Alamad 205 $a1st ed. 2019. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2019. 215 $a1 online resource (368 pages) 311 08$a3-030-16298-2 327 $aChapter 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. . 330 $aThis 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. . 606 $aFinance, Public?Islamic countries 606 $aAccounting 606 $aBookkeeping 606 $aBanks and banking 606 $aConflict of laws 606 $aConflict of laws 606 $aIslamic Finance$3https://scigraph.springernature.com/ontologies/product-market-codes/626040 606 $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000 606 $aBanking$3https://scigraph.springernature.com/ontologies/product-market-codes/626010 606 $aFinancial Accounting$3https://scigraph.springernature.com/ontologies/product-market-codes/612010 606 $aPrivate International Law, International & Foreign Law, Comparative Law $3https://scigraph.springernature.com/ontologies/product-market-codes/R14002 615 0$aFinance, Public?Islamic countries. 615 0$aAccounting. 615 0$aBookkeeping. 615 0$aBanks and banking. 615 0$aConflict of laws. 615 0$aConflict of laws. 615 14$aIslamic Finance. 615 24$aAccounting/Auditing. 615 24$aBanking. 615 24$aFinancial Accounting. 615 24$aPrivate International Law, International & Foreign Law, Comparative Law . 676 $a347.16709 676 $a332.109176 700 $aAlamad$b Samir$4aut$4http://id.loc.gov/vocabulary/relators/aut$0870331 906 $aBOOK 912 $a9910337680303321 996 $aFinancial and Accounting Principles in Islamic Finance$92253322 997 $aUNINA