Calculation, distribution and disclosure of zakat in Malaysian Islamic banks = Pengiraan, pengagihan, dan pendedahan zakat di bank-bank Islam di Malaysia

• Main Authors: M A Zaaba, Nurul 'Iffah, Hassan, Rusni
• Format: Article
• Language: English
• Published: IIUM Press, International Islamic University Malaysia 2020
• Subjects: BPH Islamic Economics; BPH531 Zakat; HG3368 Islamic Banking and Finance
• Online Access: http://irep.iium.edu.my/84505/1/84505_Calculation%2C%20Distribution%20and%20Disclosure%20of%20Zakat%20in%20Malaysian%20Islamic%20Banks.pdf; http://irep.iium.edu.my/84505/; https://journals.iium.edu.my/jiasia/index.php/jia/article/view/959/437

Zakat information in annual reports is one of the main attributes that differs Islamic banks from conventional banks. Thus, this study focuses on the zakat information that can be found in Islamic banks financial statements in comparison to the available standards. Reporting standards and guidelines...