Mezbah Uddin Ahmed
Publication
| Title | Category / Type | |
|---|---|---|
| 1 |
Shari'ah Analysis of Zakat on Sukuk Ṣukūk in its contemporary form as a financial instrument has gained prominence only over the last one to two decades. Like a share, a ṣukūk is defined as an instrument representing undivided ownership over the underlying assets. Naturally, the question… |
Research Paper |
| 2 |
Financial Reporting of Islamic Financial Institutions: Comparative Analysis of AAOIFI and IFRS This chapter elucidates the arguments for and against differential approach pertaining to financial reporting amongst Islamic Financial Institutions (IFIs). The chapter has identified additional objectives which the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) aims to achieve in… |
Articles |
| 3 |
Zakat Calculation Methodologies of Islamic Financial Institutions in Malaysia: A Critical Review INTRODUCTION The ways in which people manage their wealth and financial affairs have developed rapidly in the 20th and 21st centuries. New types of assets have emerged, and various forms of companies with independent legal entity have been created. Accounting… |
Research Paper |
| 4 |
Financial Reporting of Intangible Assets in Islamic Finance Prior studies on financial reporting of intangible assets have shown significant developments in financial reporting standards, which represent efforts to address the unique features of intangible assets, particularly relating to goodwill, research and development and business combinations. With advances… |
Research Paper |
| 5 |
Actual Loss: Its Implications in Early Settlements and Defaults on Islamic Bank Financings Islamic banks as financial intermediaries face asset liability mismatches when their customers breach the terms and conditions of their agreements, and these events affect banks’ profitability. While conventional banks are free to impose various charges on their customers in such… |
Research Paper |
| 6 |
Metodologi Pengiraan Zakat di Institusi Kewangan Islam di Malaysia |
Event Papers |
| 7 |
Preference shares: analysis of Shari'ah issues Abstract Purpose – The purpose of this paper is to analyze the different features of preference shares from accounting and Sharīʿah perspectives. It also aims to study Sharīʿah issues arising from preference shares and to subsequently propose solutions for identified… |
Journal (English) |
| 8 |
Preference Shares: An Analysis of Shari'ah Issues From their original feature of preference in dividend distributions, preference shares have evolved significantly to the present time with a range of other rights granted to their holders. The classification of preference shares in financial reporting based on International Financial… |
Research Paper |
| 9 | External Shariah Audit | |
| 10 |
Purpose 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 addition, the paper also explains the implication of time value of… |
Articles |
