صكوك المضاربة والمشاركة في ضوء البيان الصادر عن هيئة المحاسبة والمراجعة للمؤسسات المالية الإسلامية لعام 2008 : التحديات والفرض Sukuk al-Mudharibah w al-Musharikah fi Dhu'i al-Bayani al-Shadiri an Hyna al-Makhasibah wa al-Maraji'ah lil Mu'sasati al-Maliah al-Islamiyah lil Am 2008: al-Takhdidiyyah wa al-Farsd

• Main Author: Engku Ali, Engku Rabiah Adawiah
• Format: Article
• Language: English
• Published: Jabatan Kemajuan 2009
• Subjects: H Social Sciences (General)
• Online Access: http://irep.iium.edu.my/21753/1/Sukuk_Mudarabah__Musharakah_-_jurnal_muamalat_JAKIM.pdf; http://irep.iium.edu.my/21753/; http://www.islam.gov.my/muamalat/jurnalmuamalat/sukuk-mudarabah-and-sukuk-musharakah-light-accounting-and-auditing-organization-islam

This article attempts to highlight some recent developments and issues in the sukuk market, especially in the light of the AAOIFI Shari`ah pronouncement of February 2008. In general, the market tends to understand and expect sukuk to be within the “fixed income” types of investment with minimal or...