COMPARATIVE STUDY ON AAOIFI FAS 1 AND IAS 1 AND EXPLORING THE COMPLIANCE OF AAOIFI FAS 1 FOR ISLAMIC FINANCIAL INSTITUTIONS (IFIS) IN BRUNEI AND UNITED ARAB EMIRATES (UAE)

This paper has two main objectives. First, it aims to compare the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Financial Accounting Standard 1 (FAS 1) with International Accounting Standard 1 (IAS 1). Second, it seeks to assess the level of compliance of Islamic F...

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Veröffentlicht in:	Journal of Business & Economic Analysis 2023-12, Vol.6 (3), p.299-339
Hauptverfasser:	SAMRA, NORIZATUL AQILAH BINTI, BESAR, MOHD HAIRUL AZRIN BIN HAJI
Format:	Artikel
Sprache:	eng
Schlagworte:	AAOIFI FAS 1 Brunei comparative compliance IAS 1 Islamic financial institutions (IFIs)
Online-Zugang:	Volltext
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