Journal of Islamic Accounting and Business Research: Volume 7 Issue 3

Guest editorial

Anna Che Azmi, Romzie Rosman

A critique on accounting for murabaha contract: A comparative analysis of IFRS and AAOIFI accounting standards

Mezbah Uddin Ahmed, Ruslan Sabirzyanov, Romzie Rosman

The purpose of this paper is to examine the accounting treatment and reporting of a murabaha contract and its implication to the financial statements of Islamic banks. In…

Issues on the application of IFRS9 and fair value measurement for Islamic financial instruments

Zurina Shafii, Abdul Rahim Abdul Rahman

This paper aims to examine some issues in IFRS9 with regards to classification and measurement of Islamic financial assets. In addition, the paper discusses the Shariah concerns…

Fair value and banking contagion: Empirical evidence from Islamic and conventional banking sectors in GCC region

Leila Gharbi, Halioui Khamoussi

This paper aims to explore empirically the impact of fair value accounting on banking contagion in a comparative context between Islamic banks and conventional banks.

Sharia disclosures: An exploratory study from the perspective of Sharia-compliant companies and professional users

Anna Che Azmi, Norazlin Ab Aziz, Normawati Non, Rusnah Muhamad

This paper aims to examine the reasons behind the low level of Sharia-related disclosures, particularly Sharia-compliant companies, to gain an understanding on how these companies…