Islamic finance and the convergence towards International Financial Reporting Standards (IFRS): the state of research development

• Main Authors: Mulyany, Ratna, Mohd Ariffin, Noraini
• Format: Article
• Language: English
• Published: University of Syiah Kuala, Banda Aceh, Indonesia 2018
• Subjects: HG3368 Islamic Banking and Finance
• Online Access: http://irep.iium.edu.my/84980/1/84980_Islamic%20Finance%20and%20the%20Convergence.pdf; http://irep.iium.edu.my/84980/; http://jurnal.unsyiah.ac.id/JAROE/article/view/10752/9160

Extensive research has been undertaken in the area of accounting harmonization ever since the idea of harmonizing accounting standards and practices was probably initiated as early as 1930s. The transformation of International Accounting Standard Committee (IASC) into International Accounting Stand...