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.] |
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 | ||
|
Takaful investment portfolios [[electronic resource] ] : a study of the composition of takaful funds in the GCC and Malaysia / / Abdulrahman Khalil Tolefat, Mehmet Asutay |
Autore | Tolefat Abdulrahman Khalil |
Edizione | [1st edition] |
Pubbl/distr/stampa | Singapore, : Wiley, 2013 |
Descrizione fisica | 1 online resource (252 p.) |
Disciplina | 332.60953 |
Altri autori (Persone) | AsutayMehmet |
Collana | Wiley finance series |
Soggetto topico |
Insurance law (Islamic law)
Insurance law (Islamic law) - Arabian Peninsula Insurance law (Islamic law) - Malaysia |
ISBN |
1-119-19900-X
1-118-38549-7 1-299-40230-5 1-118-38548-9 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Takaful Investment Portfolios: A Study of the Composition of Takaful Funds in the GCC and Malaysia; Copyright; Contents; Preface; Acknowledgments; List of Abbreviations; Chapter 1: Introduction; Rationale for Researching Investment Portfolio Composition of Takaful Companies; Aims and Objectives; Scope and Delimitation; Research Methodology; Overview of the Book; Chapter 2: Insurance and Islamic Law: An Introduction to Takaful; The Concept of Insurance in Islamic Sources; Views of Contemporary Jurists on the Insurance Contract
Permissibility of Insurance Contracts on the Basis of Individual JudgmentsPermissibility of the Insurance Contract on the Basis of a Unanimous Decision; Arguments Regarding the Validity or Invalidity of Commercial Insurance; Insurance and Gharar; Insurance and Riba; Insurance and Gambling (Maysir); Insurance and the Principle of Free (Ibaha) Contractual Arrangements in Islam; Analogy Between Insurance Contracts and Other Islamic Contracts; Other Arguments; Conclusion; Notes; Chapter 3: Takaful Models and Implementations, Trends, and Developments; Takaful Undertaking Principles Islamic Insurance Operational Models General Takaful; Family Takaful; Other Models; Differences Between Takaful and Other Forms of Insurance; Differences Between Takaful and Commercial Insurance; Differences Between Takaful and Mutual Insurance; Trends and Developments in the Takaful Industry; Conclusion; Notes; Chapter 4: Research Methodology; Methodological Shortcomings of the Literature; Research Strategy; Research Questions, Objectives, and Hypotheses; Research Design; Sampling Strategy; Sample Size; Research Methods; The Questionnaire; Reliability; Interviews Difficulties Faced During Data Collection Quantitative Data Analysis; Qualitative Data Analysis; Conclusion; Notes; Chapter 5: Exploring Investment Behaviours and Investment Portfolios of Takaful Operating Companies in the GCC and Malaysia; Total Investment Portfolio of Takaful Operating Companies for All Funds; Investments in Shareholders' Fund; Investment Accounts; Investments in Equities; Investments in Sukuk; Mutual Funds/Unit Trusts; Investment in Subsidiaries; Real Estate Investments; Other Investments; Return on Investment (ROI); General Fund; Investment Accounts; Equities Investments Sukuk Investments Real Estate Investments; Other Investments; Return on Investment (ROI); Family Funds; Sukuk Investments; Investment Accounts; Investments in Equities; Real Estate Investments; Other Investments; Return on Investment (ROI); Conclusion; Chapter 6: Locating the Differences Between Actual and Desired Investment Portfolios; Shareholders' Fund; General Fund; Family Funds; Conclusion; Chapter 7: Contextualising the Findings; Overall Portfolio Compositions; Shareholders' Fund; General Fund; Family Funds; Investment Accounts; Shareholders' Fund; General Fund; Family Funds Investment in Sukuks |
Record Nr. | UNINA-9910139036003321 |
Tolefat Abdulrahman Khalil | ||
Singapore, : Wiley, 2013 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Takaful investment portfolios : a study of the composition of takaful funds in the GCC and Malaysia / / Abdulrahman Khalil Tolefat, Mehmet Asutay |
Autore | Tolefat Abdulrahman Khalil |
Edizione | [1st edition] |
Pubbl/distr/stampa | Singapore, : Wiley, 2013 |
Descrizione fisica | 1 online resource (252 p.) |
Disciplina | 332.60953 |
Altri autori (Persone) | AsutayMehmet |
Collana | Wiley finance series |
Soggetto topico |
Insurance law (Islamic law)
Insurance law (Islamic law) - Arabian Peninsula Insurance law (Islamic law) - Malaysia |
ISBN |
1-119-19900-X
1-118-38549-7 1-299-40230-5 1-118-38548-9 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Takaful Investment Portfolios: A Study of the Composition of Takaful Funds in the GCC and Malaysia; Copyright; Contents; Preface; Acknowledgments; List of Abbreviations; Chapter 1: Introduction; Rationale for Researching Investment Portfolio Composition of Takaful Companies; Aims and Objectives; Scope and Delimitation; Research Methodology; Overview of the Book; Chapter 2: Insurance and Islamic Law: An Introduction to Takaful; The Concept of Insurance in Islamic Sources; Views of Contemporary Jurists on the Insurance Contract
Permissibility of Insurance Contracts on the Basis of Individual JudgmentsPermissibility of the Insurance Contract on the Basis of a Unanimous Decision; Arguments Regarding the Validity or Invalidity of Commercial Insurance; Insurance and Gharar; Insurance and Riba; Insurance and Gambling (Maysir); Insurance and the Principle of Free (Ibaha) Contractual Arrangements in Islam; Analogy Between Insurance Contracts and Other Islamic Contracts; Other Arguments; Conclusion; Notes; Chapter 3: Takaful Models and Implementations, Trends, and Developments; Takaful Undertaking Principles Islamic Insurance Operational Models General Takaful; Family Takaful; Other Models; Differences Between Takaful and Other Forms of Insurance; Differences Between Takaful and Commercial Insurance; Differences Between Takaful and Mutual Insurance; Trends and Developments in the Takaful Industry; Conclusion; Notes; Chapter 4: Research Methodology; Methodological Shortcomings of the Literature; Research Strategy; Research Questions, Objectives, and Hypotheses; Research Design; Sampling Strategy; Sample Size; Research Methods; The Questionnaire; Reliability; Interviews Difficulties Faced During Data Collection Quantitative Data Analysis; Qualitative Data Analysis; Conclusion; Notes; Chapter 5: Exploring Investment Behaviours and Investment Portfolios of Takaful Operating Companies in the GCC and Malaysia; Total Investment Portfolio of Takaful Operating Companies for All Funds; Investments in Shareholders' Fund; Investment Accounts; Investments in Equities; Investments in Sukuk; Mutual Funds/Unit Trusts; Investment in Subsidiaries; Real Estate Investments; Other Investments; Return on Investment (ROI); General Fund; Investment Accounts; Equities Investments Sukuk Investments Real Estate Investments; Other Investments; Return on Investment (ROI); Family Funds; Sukuk Investments; Investment Accounts; Investments in Equities; Real Estate Investments; Other Investments; Return on Investment (ROI); Conclusion; Chapter 6: Locating the Differences Between Actual and Desired Investment Portfolios; Shareholders' Fund; General Fund; Family Funds; Conclusion; Chapter 7: Contextualising the Findings; Overall Portfolio Compositions; Shareholders' Fund; General Fund; Family Funds; Investment Accounts; Shareholders' Fund; General Fund; Family Funds Investment in Sukuks |
Record Nr. | UNINA-9910813586303321 |
Tolefat Abdulrahman Khalil | ||
Singapore, : Wiley, 2013 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|