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[null,"1.","Record Nr.",null,"UNINA9910337680303321"]
[null,null,"Autore",null,"Alamad Samir"]
[null,null,"Titolo",null,"Financial and Accounting Principles in Islamic Finance / / by Samir Alamad"]
[null,null,"Pubbl/distr/stampa",null,"Cham : , : Springer International Publishing : , : Imprint : Springer, , 2019"]
[null,null,"ISBN",null,"3-030-16299-0"]
[null,null,"Edizione",null,"[1st ed. 2019.]"]
[null,null,"Descrizione fisica",null,"1 online resource (368 pages)"]
[null,null,"Disciplina",null,"347.16709"]
[{"$nulls":4},"332.109176"]
[null,null,"Soggetti",null,"Finance, Public—Islamic countries"]
[{"$nulls":4},"Accounting"]
[{"$nulls":4},"Bookkeeping"]
[{"$nulls":4},"Banks and banking"]
[{"$nulls":4},"Conflict of laws"]
[{"$nulls":4},"Islamic Finance"]
[{"$nulls":4},"Accounting/Auditing"]
[{"$nulls":4},"Banking"]
[{"$nulls":4},"Financial Accounting"]
[{"$nulls":4},"Private International Law, International & Foreign Law, Comparative Law"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"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 "]
[{"$nulls":4},"Methodologies for Islamic Finance -- Chapter 14 Conclusion -- Index. ."]
[null,null,null,"Sommario/riassunto","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. ."]