Mezbah Uddin Ahmed

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Publication

  Title Category / Type
1

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
2

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
3

Metodologi Pengiraan Zakat di Institusi Kewangan Islam di Malaysia

Event Papers
4

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)
5

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
6

External Shari’ah Audit Report

External Shariah Audit
7

A Critique on Accounting for Murabaha Contract: A Comparative Analysis of IFRS and AAOIFI Accounting Standards

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