Financial reporting of intangible assets in Islamic finance
Purpose – This paper aims to address the financial reporting dimensions of intangible assets with specific reference to International Accounting Standards (IAS) 38 as well as relevant International Financial Reporting Standards (IAS 38 exclusion) that are embedded within intangible assets. These h...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
International Shari'ah Research Academy for Islamic Finance (ISRA)
2017
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/68327/1/68327%20-%20financial%20reporting%20on%20intangible%20assets.pdf http://irep.iium.edu.my/68327/ https://www.emeraldinsight.com/loi/ijif https://doi.org/10.1108/IJIF-08-2017-0021 |
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