Amir Shaharuddin

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Publication

  Title Category / Type
1

DEFINING HARMONIZATION OF SHARIAH RULINGS IN ISLAMIC FINANCE

Event Papers
2

An Appraisal of the Principles Underlying International Financial Reporting Standards: A Shari'ah Perspective - Part 1

The vision of establishing a common set of accounting standards to be used throughout the world has today received the public support of many international organisations, including the G20 countries, the International Monetary Fund (IMF), the World Bank, the Financial…

Research Paper
3

Fatwas On Islamic Capital Markets: A Comparative Study Between Malaysia And Gulf Co-Operation Council (Gcc) Countries

The Islamic banking industry has experienced rapid growth, notably in Southeast Asia and the Middle East. However, after four decades in operation, the two regions have diverged over Shariah resolutions. The former is said to have adopted a more lenient…

Research Paper
4

A Critical Appraisal Of Shari'ah Issues Related To Sukuk Al-Ijarah

This paper aims to provide a comprehensive study of key Shariah issues associated with two types of sukuk al-ijarah. The first type is sukuk al-ijarah al-muntahiyah bi al-tamlik, i.e. sukuk based on assets that are the subject of lease agreements…

Research Paper
5

Juristic Analysis Of the Profit Distribution Method Of Malaysian Islamic Banks

The relationship between depositors and Islamic banks is governed by a mudarabah contract. In principle, the former are regarded as rabb ul-mal (capital providers) while the latter are considered as mudarib (entrepreneurs). Profit generated from the business will be shared…

Journal (English)