Nur Ashikin Mohd Saat

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Profit Sharing Investment Accounts in Islamic Banks: Classification and Accounting Treatment in the Financial Statements

In the Malaysian context, the recent Islamic Financial Services Act 2013 (IFSA) distinguishes investment accounts from Islamic deposits, whereby an investment account is defined by the application of Sharīʿah contracts having a non-principal guarantee feature for the purpose of investment.…

Research Paper

Accounting Issues in the Reporting of Profit-Sharing Investment Accounts in Islamic Banks’ Financial Statements under IFSA 2013

It examines the different options for the reporting of Profit Sharing Investment Accounts (PSIA) that are based on the muḍarabah contract in Islamic banks’ financial statements–particularly whether they should be recognised as an on- or off-balance sheet item to reflect…

Journal (English)

PSIA In Islamic Banks: Classification And Accounting Treatment In The Financial Statements


Event Papers