Materiality in reporting of Shari’ah non-compliant income for Malaysian Islamic Banking Institutions / Norhanizah Johari … [et al.]

• Main Authors: Johari, Norhanizah, Kasim, Nawal, Mohd Ali, Nor Aishah, Mohd Shairy, Mohd Zikri, Mohd Arshad, Roshayani
• Format: Book Section
• Language: English
• Published: Faculty of Accountancy 2019
• Subjects: Income and expenditure. Budget; Malaysia; Finance, Islamic
• Online Access: http://ir.uitm.edu.my/id/eprint/44123/1/44123.pdf; http://ir.uitm.edu.my/id/eprint/44123/

Materiality in financial reporting is concern with whether an omission or a misstatement of such information would influence the economic decisions of financial statements users. An item is considered material, if it is capable of making a difference in the economic decision made by a user. Thus, ma...