The Applicability of International Financial Reporting Standards (IFRS) in Islamic Financial Transactions: An Analysis from the Shari'ah Perspective

ISBN/ISSN: 0128-1976 (Printed) | E-ISSN 2289-4365
Pages: 208
Year: 2011

This publication is part of the journal ISRA International Journal of Islamic Finance (English Journal) (2011-2)


Islamic financial institutions (IFIs) must comply with the Shariah  tenets. Shariah breaches thus need to be avoided, or if already having occurred in IFIs, need to be mitigated depending on the level of seriousness or materiality of the breach as indicated by the Shariah.



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