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Alamad, Samir.

Financial and accounting principles in Islamic finance

Record Type:	Electronic resources : Monograph/item
Title/Author:	Financial and accounting principles in Islamic financeby Samir Alamad.
Author:	Alamad, Samir.
Published:	Cham :Springer International Publishing :2019.
Description:	xxvii, 354 p. :ill., digital ;24 cm.
Contained By:	Springer eBooks
Subject:	FinanceReligious aspects
Online resource:	https://doi.org/10.1007/978-3-030-16299-3
ISBN:	9783030162993$q(electronic bk.)

Financial and accounting principles in Islamic finance
Alamad, Samir.

Financial and accounting principles in Islamic finance[electronic resource] /by Samir Alamad. - Cham :Springer International Publishing :2019. - xxvii, 354 p. :ill., digital ;24 cm.

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 Methodologies for Islamic Finance -- Chapter 14 Conclusion -- Index.

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.

ISBN: 9783030162993$q(electronic bk.)

Standard No.: 10.1007/978-3-030-16299-3doiSubjects--Topical Terms:

283312
Finance
--Religious aspects

LC Class. No.: HG187.4 / .A436 2019

Dewey Class. No.: 332.109176

Financial and accounting principles in Islamic finance
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505 0 $a 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 Methodologies for Islamic Finance -- Chapter 14 Conclusion -- Index.
520 $a 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.
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