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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:19642
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。
AAOIFI adopted the historical cost concept, justifying it by arguing that, at the present time, it is not evident that sufficient means are accessible to apply current cost in a manner that produces reliable information. (AAOIFI, 1999a, p.65).
Matching-
Unacceptable: Gambling and Karim (1991) and Khan (1994) argue that the matching concept is less significant from the Islamic perspective, because the use of an asset-liability approach for income measurement is more consistent with Islamic principles
Acceptable: Attiah (1989) suggests that the matching concept is necessary from an Islamic perspective to determine zakah and also osher (originally an Ottoman tax on agricultural production).AAOIFI justified its adoption of this concept by arguing that it is supported by the Islamic concept of assigning the responsibility of the cost to the recipient of benefit (AAOIFI, 1999a, p.63).
Accrual basis-
Unacceptable: Hendriksen (1982) argues that the significant biases created by the use of allocation procedures cast doubts on traditional accounting methods, and the only way to avoiding some of these biases is to emphasise the reporting of cash flow information.
Acceptable: Hamat (2000, p.404) criticises the accrual basis on the grounds that if income from mudaraba financing were to be recognised on an accruals basis, the distribution would require Islamic banks to advance cash from other sources before depositors’ accounts are collected. If these accounts turn bad, banks would have to use their own funds to cover losses, thus violating the condition of the mudaraba arrangement, which dictates that losses are borne by the owners of capital.
Full Disclosure-
Disclose information is mainly for Islamic community in the first place which the disclosure is mainly to advise the Islamic community about its operation as well as use for internal management. Everything that is believed to be of importance to Islamic users for the purpose of serving God should be disclosed.
AAOIFI justified its adoption of this concept by arguing that it is supported by the Islamic concept of assigning the responsibility of the cost to the recipient of benefit (AAOIFI, 1999a, p.63).
Conclusion
Obviously, the discussion or application of accounting from Islamic perspective cannot reach a consensus within the Islamic researcher themselves. There are significant different treatments for recording or disclosure specific transaction or even recognition concept. For example-“From an Islamic perspective, profit only arises from effort, and profit is realised when the firm receives the money, or is entitled to it. Profit cannot be created by making assumptions and evaluations – it requires liquidation (Hmoud, 1996, p. 90).”We can see from above that some researcher are agree to harmonize the conventional accounting into Islamic accounting from Islamic point of view but there are also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。