The practice of reporting shariah non-compliant income in the Annual Financial Report of Islamic commercial banks in Malaysia = Pelaporan pendapatan tidak patuh Syariah dalam Laporan Kewangan Tahunan Bank Perdagangan Islam di Malaysia

• Main Authors: Mat Nor, Nabilah, Sawari, Mohd Fuad
• Format: Article
• Language: English; English
• Published: UKM Press 2020
• Subjects: HG1501 Banking; HG3368 Islamic Banking and Finance
• Online Access: http://irep.iium.edu.my/82733/1/82733_The%20Practice%20of%20Reporting%20Shariah.pdf; http://irep.iium.edu.my/82733/2/82733_The%20Practice%20of%20Reporting%20Shariah_WOS.pdf; http://irep.iium.edu.my/82733/; http://ejournals.ukm.my/islamiyyat/article/view/40751

Bank Negara Malaysia (BNM) had introduced a policy document of Financial Reporting for Islamic Banking Institutions, which came into effect on 1st January 2018. This policy aimed to facilitate the assessment of Islamic financial institutions’ financial positions, performance, and Shariah compliance....