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论文作者:www.51lunwen.org论文属性:硕士毕业论文 thesis登出时间:2014-08-13编辑:felicia点击率:19775
论文字数:8573论文编号:org201408130739581872语种:英语 English地区:中国价格:免费论文
关键词:金融交易会计体制会计学伊斯兰会计accountingfinancial dealingsIslamic bank
摘要:本文是一篇会计学留学论文。伊斯兰教信徒相信古兰经经文为他们提供了一个会计学方面的深刻意义。伊斯兰银行长久以来坚持这样的原则和目的,将财富平均地分给每个人,意味着接受“盈余”存款的人(责任)同时也是提供资金(资产)“赤字”的人。本文简要分析伊斯兰宗教思想影响下的会计体制和会计理念。
Main Content
In regulating the financial reporting by Islamic banks, the FAOIBFI claims that “Financial accounting plays an important role in providing the information which users of the financial statements of Islamic banks depend on in assessing the bank's compliance with the precepts of Shari'ah. However, to perform this role effectively, accounting standards need to be developed and complied with by Islamic banks. The development of such standards must be based on clear objectives of financial accounting and agreed upon definitions of its concepts” (FAOIBFI, 1993c, para. 11, emphasis added).
After discussions which involved many difference parties such as Shari'ah scholars, it was agreed for adopting the objectives of Western financial accounting that are appropriate for Islamic banks provided that any objective violating the Shari’ah principles is excluded, for the development of objectives. According to Shari'ah scholars the practice of this approach is acceptable from a Shari'ah perspective.
Conclusion
Islamic banks must stand by the Shari'ah principles in their business and financial transactions. An internal control processes are set up by SSBs stated that Islamic banks have to promise users of their financial reporting that the transactions showed by the bank do not break the Shari'ah rulings.
Critical Argument on Reliability and Relevance in financial reporting from Islamic and Conventional Accounting
Perspective
The issue of reliability and relevance of information being disclose in the Islamic and conventional reporting being discuss in our assignment. Conventional accounting practice has develop a standard international set of accounting practice which have been widely adopted by various country but the problem arising for Islamic country. Islamic countries are relying on Shari’ah law in developing objective of falah which mean to the success in the world and hereafter. Many concept explain above that propose and implemented by the conventional accounting are found not appropriate for Islamic accounting due to the prohibition of interest, involve in stock exchange which serve as gambling in Islam and also speculation.
Besides that, there are difference between objective of conventional business and Islamic business. Normally, profit maximization are the main objective of non-Muslim organization, whereas such objective of Islamic organization are mainly social oriented which mean that profit is their secondary profit and social responsibility is their primary objective. A firm to be recognizing as success from I本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。