Standards of Financial Reporting for Institutions Offering Islamic Financial Services & Efforts to Converge them in The International Financial Reporting Standards (IFRSs)
محل انتشار: بیست و دومین همایش سالانه سیاستهای پولی و ارزی
سال انتشار: 1391
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 278
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شناسه ملی سند علمی:
ACMFEP22_057
تاریخ نمایه سازی: 12 شهریور 1392
چکیده مقاله:
This paper, which is of a descriptive- analytic nature, tries to shed some lights on the idea of standard settings for the Islamic banks and financial institutes. In addition, discusses the topic of converging the Islamic finance standards into the conventional ones. for this sake, the paper tries to go over the international experiencesand initiatives in the conventional finance context to provide accounting standards. The results of this research provide insights for finding the best strategy of setting accounting standards for Islamic banks and financial institutes using the conventional standard setters‘ experience.
نویسندگان
Necdet Sensoy
Board member, Central Bank of the Republic of Turkey