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  1. THE CONCEPT OF BENEFICIAL OWNERSHIP: HIGHLIGHTS ON SHARIAH ISSUES IN ITS APPLICATION IN ISLAMIC FINANCE (ISRA-TR Report 2016)

    Published on 2016 by Said Adekunle Mikail

    T he concept of beneficial ownership has long been established in Anglo-American common law through the development of trust law aiming at distinguishing beneficial ownership from legal ownership. Unlike the common law, civil law does not have provisions for trust…


  2. THE CODIFICATION OF RESOLUTIONS OF FIQH ACADEMIES AND STANDARDSETTING ORGANIZATIONS (ISRA-TR Report 2016)

    Published on 2016 by Abdul Sattar Abu Ghuddah

    An issue that was recently raised asks whether the resolutions of fiqh academies and international bodies that issue Shariah standards should be codified and made binding. This has occurred in the context of the development of governance principles for Islamic…


  3. SHARIAH STANDARDS: FROM CONCEPT TO CONDUCT (ISRA-TR Report 2016)

    Published on 2016 by Basheer Ahmed

    F inancial institutions and issuers which offer, or wish to offer, Shariah-compliant financial products and services will generally need to obtain the opinion of Shariah scholars. The importance of standardization of Shariah opinions cannot be overstated. Leaders and experts around…


  4. CONTRA TRADING IN BURSA MALAYSIA SECURITIES BERHAD: A SHARIAH AND LEGAL APPRAISAL (ISSF 2016) (Paper)

    Published on 2016 by Burhanuddin Lukman, Noor Suhaida Kasri

    Introduction   Contra trading is an important aspect in stock trading. It allows a buyer who bought the shares to sell them before paying for the price of the shares to the seller. However contra trading is only given to…


  5. PROCESSES AND LEGAL REQUIREMENTS OF SELECTED PRACTICES ON PLATFORMS FOR TRADING OF FINANCIAL PAPERS AND THEIR INSTRUMENTS (ISSF 2016) Paper

    Published on 2016 by Engku Rabiah Adawiah Engku Ali

    1. Introduction First of all, I have to admit that the topic given to me is very wide and it is very challenging for me to even put a reasonable scope to the paper that can do justice to the…


  6. PROCESSES AND LEGAL REQUIREMENTS OF SELECTED PRACTICES ON PLATFORMS FOR TRADING OF FINANCIAL PAPERS AND THEIR INSTRUMENTS (ISSF 2016) (SLIDE)

    Published on 2016 by Engku Rabiah Adawiah Engku Ali

    Topic given is very wide – but the paper will focus on: •processes and legal requirements of certain selected practices on platforms for trading of financial papers and instruments •as regulated in Malaysia, more specifically, by: –the Central Bank of…


  7. متاجرة الاوراق المالية بالمقاصة :تحليل شرعي في ضوء البيئة القانونية والرقابية الأمريكية (ISSF 2016) (Slide)

    Published on 2016 by أشرف جمعة علي


  8. ISSUES IN THE IMPLEMENTATIONS OF STANDARDS ACROSS JURISDICTIONS (ISRA-TR Report 2016)

    Published on 2016 by Zulkifli Hasan

    D espite tremendous development and achievement, Islamic finance faces difficulties in maintaining growth momentum through its existing framework and practices. While acknowledging the advantages and viability of Islamic finance, the International Monetary Fund (IMF) has reminded Islamic financial institutions (IFIs)…


  9. COMMODITY MURABAHAH / TAWARRUQ: WHY REGULATORS MUST STOP ITS USE (ISRA-TR Report 2016)

    Published on 2016 by Sohaib Umar

    I t was in 2013 that I became involved in a financing transaction between a bank in Africa and the Islamic window of a conventional bank in the GCC. A construction project needed financing and was already about 70 percent…


  10. AAOIFI SHARIAH STANDARDS: RECENT ISSUES (ISRA-TR Report 2016)

    Published on 2016 by Hamed Meera

    T he Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), established in 1991 and based in Bahrain, is an international not-for-profit organization primarily responsible for the development and issuance of standards for the global Islamic finance industry. AAOIFI is…


  11. STANDARDIZATION AND HARMONIZATION OF ISLAMIC FINANCIAL PRACTICES: THE APPROACH OF THE CENTRAL BANK OF MALAYSIA (ISRA-TR Report 2016)

    Published on 2016 by Hafas Furqani, Mohamad Akram Laldin

    Industry practitioners have long believed that the absence of globally accepted standards in Shariah, accounting, legal, regulations and others, are among the factors that impede the realization of the full potential of Islamic finance and hamper the strategic objective of…


  12. EVOLUTION OF SHARIAH STANDARDS AND GUIDELINES FOR AAOIFI, IFSB AND BANK NEGARA MALAYSIA (ISRA-TR Report 2016)

    Published on 2016 by Simon Archer, Rifaat Ahmed Abdel Karim , Gopala Krishnan

    W hen Islamic banks were established in the 1970s, they were confronted with a major challenge: how to assure users that their services and transactions were in compliance with the cardinal rules and principles of Shariah — which was the…


 

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