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Accounting, auditing and governance for Takaful operations [[electronic resource] /] / Sheila Nu Nu Htay ...[et. al.]
| Accounting, auditing and governance for Takaful operations [[electronic resource] /] / Sheila Nu Nu Htay ...[et. al.] |
| Autore | Htay Sheila Nu Nu |
| Pubbl/distr/stampa | Singapore, : Wiley, 2012 |
| Descrizione fisica | 1 online resource (226 p.) |
| Disciplina |
352/.17/09772
368.0091 658/.001/9 |
| Altri autori (Persone) | HtaySheila Nu Nu |
| Soggetto topico |
Insurance law (Islamic law)
Insurance - Accounting |
| ISBN |
1-118-50396-1
1-119-19897-6 1-283-64549-1 1-118-50397-X |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounting, Auditing and Governance for Takaful Operations; Copyright; Contents; Foreword; Preface; About the Contents; Background and Readership; Relationship with Other Books; Acknowledgments; 1: Introduction to Takaful and Retakaful; Learning Outcomes; Introduction; History of Insurance and Takaful; History of Insurance (Conventional Insurance); History of Takaful (Islamic Insurance); Differences between Takaful and Conventional Insurance; Risk Management under Islam; Insurance in Islam; Fatwas Declaring the Illegality of Conventional Insurance
Fundamental Differences Based on Prohibitions Summary of Differences between Takaful and Conventional Insurance; Shariah, Legal, and Regulatory Framework of Takaful; The Shariah Principles; The Shariah Framework of Takaful; Legal and Regulatory Framework of Takaful; The International Association of Insurance Supervisors (IAIS) and Islamic Financial Services Board (IFSB); Different Types of Takaful Models; Basic Takaful Model; Types of Takaful Models; An Overview of Retakaful; Risks in the Retakaful Arrangement; Types of Retakaful; Shariah Framework of Retakaful; Conclusion; Chapter Questions Notes References; 2: Takaful Companies and Their Accounting Environment; Learning Outcomes; Introduction; The Concept of Accounting in Business and Its Historical Development; Malaysian Accounting Environment; Accounting Standard Setting Bodies in Malaysia; Statutory and Capital Market Requirements; Accounting Standards and Guidelines for Islamic Financial Institutions; International Accounting Standard Setting Bodies; International Accounting Standards Board (IASB); Generally Accepted Accounting Principles; Malaysian Insurance Institute; Conclusion; Chapter Questions; References 3: Prevailing Accounting Standards and Accounting Entries for Takaful Operators Learning Outcomes; Introduction; Guidelines on Financial Reporting for Takaful Operators; AAOIFI FAS 12: General Presentation and Disclosure in the Financial Statements of Takaful Companies; AAOIFI FAS 13: Disclosure of Bases for Determining and Allocating Surplus or Deficit in Takaful Companies; AAOIFI FAS 15: Provisions and Reserves in Takaful Companies; Technical Provisions for General Takaful Products; Reserves; AAOIFI FAS 17: Investments; Investment in Sukuk and Shares; Investment in Real Estate AAOIFI FAS 18: Islamic Financial Services Offered by Conventional Financial Institutions AAOIFI FAS 19: Contributions in Takaful Companies; Accounting Entries; Accounting Entries for General Takaful Products; Accounting Entries for Family Takaful Products; Accounting Entries for Investment-linked Products; Accounting for Shareholders' Funds; Accounting for the Retakaful; Conclusion; Chapter Questions; References; 4: Financial Statement Analysis; Learning Outcomes; Introduction; Financial Ratios for General Takaful Funds; Underwriting Ratios; Profitability Ratios; Liquidity Ratios Financial Ratios for Family Takaful Funds |
| Record Nr. | UNINA-9910141377903321 |
Htay Sheila Nu Nu
|
||
| Singapore, : Wiley, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting, auditing and governance for Takaful operations / / Sheila Nu Nu Htay ...[et. al.]
| Accounting, auditing and governance for Takaful operations / / Sheila Nu Nu Htay ...[et. al.] |
| Autore | Htay Sheila Nu Nu |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Singapore, : Wiley, 2012 |
| Descrizione fisica | 1 online resource (226 p.) |
| Disciplina |
352/.17/09772
368.0091 658/.001/9 |
| Soggetto topico |
Insurance law (Islamic law)
Insurance - Accounting |
| ISBN |
1-118-50396-1
1-119-19897-6 1-283-64549-1 1-118-50397-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounting, Auditing and Governance for Takaful Operations; Copyright; Contents; Foreword; Preface; About the Contents; Background and Readership; Relationship with Other Books; Acknowledgments; 1: Introduction to Takaful and Retakaful; Learning Outcomes; Introduction; History of Insurance and Takaful; History of Insurance (Conventional Insurance); History of Takaful (Islamic Insurance); Differences between Takaful and Conventional Insurance; Risk Management under Islam; Insurance in Islam; Fatwas Declaring the Illegality of Conventional Insurance
Fundamental Differences Based on Prohibitions Summary of Differences between Takaful and Conventional Insurance; Shariah, Legal, and Regulatory Framework of Takaful; The Shariah Principles; The Shariah Framework of Takaful; Legal and Regulatory Framework of Takaful; The International Association of Insurance Supervisors (IAIS) and Islamic Financial Services Board (IFSB); Different Types of Takaful Models; Basic Takaful Model; Types of Takaful Models; An Overview of Retakaful; Risks in the Retakaful Arrangement; Types of Retakaful; Shariah Framework of Retakaful; Conclusion; Chapter Questions Notes References; 2: Takaful Companies and Their Accounting Environment; Learning Outcomes; Introduction; The Concept of Accounting in Business and Its Historical Development; Malaysian Accounting Environment; Accounting Standard Setting Bodies in Malaysia; Statutory and Capital Market Requirements; Accounting Standards and Guidelines for Islamic Financial Institutions; International Accounting Standard Setting Bodies; International Accounting Standards Board (IASB); Generally Accepted Accounting Principles; Malaysian Insurance Institute; Conclusion; Chapter Questions; References 3: Prevailing Accounting Standards and Accounting Entries for Takaful Operators Learning Outcomes; Introduction; Guidelines on Financial Reporting for Takaful Operators; AAOIFI FAS 12: General Presentation and Disclosure in the Financial Statements of Takaful Companies; AAOIFI FAS 13: Disclosure of Bases for Determining and Allocating Surplus or Deficit in Takaful Companies; AAOIFI FAS 15: Provisions and Reserves in Takaful Companies; Technical Provisions for General Takaful Products; Reserves; AAOIFI FAS 17: Investments; Investment in Sukuk and Shares; Investment in Real Estate AAOIFI FAS 18: Islamic Financial Services Offered by Conventional Financial Institutions AAOIFI FAS 19: Contributions in Takaful Companies; Accounting Entries; Accounting Entries for General Takaful Products; Accounting Entries for Family Takaful Products; Accounting Entries for Investment-linked Products; Accounting for Shareholders' Funds; Accounting for the Retakaful; Conclusion; Chapter Questions; References; 4: Financial Statement Analysis; Learning Outcomes; Introduction; Financial Ratios for General Takaful Funds; Underwriting Ratios; Profitability Ratios; Liquidity Ratios Financial Ratios for Family Takaful Funds |
| Record Nr. | UNINA-9910820996403321 |
|
Htay Sheila Nu Nu
|
||
| Singapore, : Wiley, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||