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

ISBN/ISSN: 0128-1976 (Printed) | E-ISSN 2289-4365
Pages: 180
Year: 2015

This publication is part of the journal ISRA International Journal of Islamic Finance (English Journal) (2015-1)

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 their faithful presentation in financial statements



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