Towards a Maqashid sharia-based conceptual framework of Islamic financial reporting in Indonesia: criticizing “Economic” decision usefulness objective

• Main Authors: Birton, M. Nur A., Sholihin, Mahfud
• Format: Conference or Workshop Item
• Language: English
• Published: 2018
• Subjects: HG Finance
• Online Access: http://repo.uum.edu.my/26276/1/QRS%202018%20112%20119.pdf; http://repo.uum.edu.my/26276/; http://www.qualitative-research-conference.com/index.php/qrc-2018/proceedings

All the Conceptual Framework of Financial Reporting put economic decision-making usefulness the objective of financial reporting, including what so called as the Basic Framework for the Preparation and Presentation of Sharia Financial Statements (BFSFS) in Indonesia. BFSFS is the Indonesian conceptu...