Hussein Samhan

Islamic Banking Accounting Series (Part One : Introduction To Islamic Accounting, #1) (eBook, ePUB)

• Format: ePub

Produktbeschreibung

This book is part of a series designed to serve Islamic financial institutions, researchers, and university students. The author has drawn on his academic and practical experience to address Islamic banking operations, Islamic insurance (Takaful), and other Islamic financial institutions in light of the Islamic accounting standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). This is the first volume of the series, which discusses the characteristics and features of Islamic accounting and its fundamental differences from conventional financial accounting in general-and from conventional financial-institution accounting in particular. It also explains the scholarly rationale behind issuing Islamic accounting standards and the choice of the term "Islamic accounting."

In the forthcoming volumes, the author will detail the practical procedures for Islamic finance operations in Islamic banks, the related accounting entries, and their treatment under the AAOIFI standards. At the end of the series, the methodology for preparing the multi-step income statement for Islamic banks will be presented-an area that requires a clear understanding of Islamic accounting standards.

Below is the table of contents for this first volume of the series :

1-1 Science of financial accounting.

1-2 Accounting in Islam.

1-3 Rationale for Calling It "Islamic Accounting".

1-4 Characteristics of Accounting Science in Islam.

1-5 Accounting in Islam: Underlying Assumptions and

Principles.

1-6 Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI).

1-7 Adoption of Islamic Accounting Standards

1-8 The concept of the Islamic bank.

1-9 Objectives of Financial Accounting for Islamic Banks.

1-10 International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS).

1-11 Use of International Accounting Standards and International Financial Reporting Standards by Islamic Financial Institutions.

1-12 Characteristics of accounting standards.

1-13 The Need for Specialized Accounting Standards for Islamic Financial Institutions.

1-14 Why are Islamic accounting standards issued despite the existence of international accounting standards?.

1-15 The most important modern professional certificates in the field of accounting for Islamic financial institutions.

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Produktdetails

• Verlag: Hussein Mohammad Samhan
• Erscheinungstermin: 13. Mai 2025
• Englisch
• ISBN-13: 9798230617747
• Artikelnr.: 74061611

Autorenporträt

Prof. Dr. Hussein Muhammad Hussein Samhan

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  Bachelor's degree: Accounting and Business Administration 1989, Master's degree 1995, and Doctorate degree 2006: Financial and banking sciences/Islamic banks
  
  
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  Former Dean of the Faculty of Economics and Administrative Sciences - Zarqa University .
  
  
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  Former Head of the Islamic Banking Department, Zarqa University
  
  
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  Professor of Islamic Banking in Jordanian Universities 2003-2021
  
  
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  An expert and consultant : Islamic finance and Islamic accounting, a trainer for many governmental and private agencies inside and outside Jordan, from 2007 until now.
  
  
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  Prepared a training material on Islamic accounting at the Islamic Development Bank Institute in Jeddah and the General Council for Islamic Financial Institutions in Bahrain. - Preparing the Certified Islamic Accountant (Professional certificate) from the General Council for Islamic Financial Institutions.
  
  
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  A former employee, assistant and branch manager, and member of the development committees at the Jordan Islamic Bank 1989-2003
  
  
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  Author of more than 14 books on finance, Islamic finance, and Islamic banking accounting.
  
  
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  Author of more than 30 research papers in the field of financial management, Islamic finance, Islamic banking, and Islamic accounting.
  
  
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  supervised many master's and doctoral theses in a number of universities inside and outside Jordan.
  
  
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  Link to my YouTube channel: https://www.youtube.com/@user-is4bk9rp7e/ Featured