The Presentation and Disclosure of Islamic Banks’ Financial Statements: A Comparative Analysis of IFRS and AAOIFI Financial Accounting Standards

• Main Authors: Pazilaiti, Ababaike, Rosman, Romzie, Sharofiddin, Ashurov
• Format: Book Chapter
• Language: English; English; English
• Published: Springer 2023
• Subjects: BPH Islamic Economics; HG3368 Islamic Banking and Finance
• Online Access: http://irep.iium.edu.my/105882/11/105882_The%20Presentation%20and%20Disclosure%20of%20Islamic%20Banks%E2%80%99%20Financial%20Statements%20A%20Comparative%20Analysis%20of%20IFRS%20and%20AAOIFI%20Financial%20Accounting%20Standards.pdf; http://irep.iium.edu.my/105882/2/A%20Comparative%20Analysis%20of%20IFRS%20and%20AAOIFI%20Financial%20Accounting%20Standards.pdf; http://irep.iium.edu.my/105882/17/105882_The%20Presentation%20and%20Disclosure%20of%20Islamic%20Banks%E2%80%99%20Financial%20Statements_Scopus.pdf; http://irep.iium.edu.my/105882/; https://link.springer.com/bookseries/15179

Financial reporting is a formal recording of transaction and activities of a financial entity. The demand for standards in financial reporting started way back before introducing the Malaysian Accounting Standards Board (MASB). A compar-ative analysis of the presentation and disclosure of Islamic ba...