A Critical Analysis Of SharīʿAh Issues In Intangible Assets

ISBN/ISSN: 0128-1976 (Printed) | E-ISSN 2289-4365
Pages: 180
Year: 2014

This publication is part of the journal ISRA International Journal of Islamic Finance (English Journal) (2014-2)

This research aims to study the concept of intangible assets from the Sharīʿah, legal and accounting perspectives; and discuss the key Sharīʿah issues with regard to recognition and measurement, financing and trading, and zakāh obligation.



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