THE STUDY OF PRESENTING NEW FINANCIAL STATEMENTS WITHIN ISLAMIC ACCOUNTING

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MEHRANI SASAN; KARAMI GHOLAM REZA; HOSSEINI SEYED ALI; RAM ROUZ ALIREZA

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Journal: Journal of Iran's Economic Essays; an Islamic approach Year:2015 | Volume:12 | Issue:23 Page(s): 109-133

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Title

THE STUDY OF PRESENTING NEW FINANCIAL STATEMENTS WITHIN ISLAMIC ACCOUNTING

Author(s)

MEHRANI SASAN | KARAMI GHOLAM REZA | HOSSEINI SEYED ALI | RAM ROUZ ALIREZA | Issue Writer Certificate

Keywords

ISLAMIC ACCOUNTINGQ2

DISCLOSUREQ2

ZAKATQ1

QARD FUNDQ2

RESTRICTED AND UNRESTRICTED INVESTMENT ACCOUNTSQ2

Abstract

Despite the developments of Islamic economy and banking, ISLAMIC ACCOUNTING hasn’t grown along with the needs of this field. Because, the challenges of ISLAMIC ACCOUNTING haven’t been noted in the international financial reporting standards (IFRSs) on one hand, and on the other hand ISLAMIC ACCOUNTING standards which are issued by involved organizations in this field, particularly AAOIFI, are not globally accepted. In this research we discuss the challenges about those Islamic DISCLOSURE procedures which are not addressed by IFRSs. Especially, the statement of uses and sources of QARD FUND, the statement of uses and sources of ZAKAT and charity fund, the statement of changes in restricted investment accounts, are not included in contemporary accounting. The decision on presenting these three financial statements should be made based on the juridical and accounting studies. Regarding to lack of sufficient literature, this intra-field will be processed via mixed-explorational method. Qualitative part, as the first step, provides Islamic discussions and solutions for the challenge using descriptive-analytical method (a reliable Islamic research method). Second stage, which is quantitative, completes the research via using survey and questionnaire to gather accounting experts' opinions. Results show that presenting the statement of uses and sources of QARD FUND, the statement of changes in restricted investment accounts will be result in good consequences, but the statement of uses and sources of ZAKAT and charity fund is not in conformity with Islam.

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APA: Copy

MEHRANI, SASAN, KARAMI, GHOLAM REZA, HOSSEINI, SEYED ALI, & RAM ROUZ, ALIREZA. (2015). THE STUDY OF PRESENTING NEW FINANCIAL STATEMENTS WITHIN ISLAMIC ACCOUNTING. JOURNAL OF ECONOMIC ESSAYS, 12(23), 109-133. SID. https://sid.ir/paper/108939/en

Vancouver: Copy

MEHRANI SASAN, KARAMI GHOLAM REZA, HOSSEINI SEYED ALI, RAM ROUZ ALIREZA. THE STUDY OF PRESENTING NEW FINANCIAL STATEMENTS WITHIN ISLAMIC ACCOUNTING. JOURNAL OF ECONOMIC ESSAYS[Internet]. 2015;12(23):109-133. Available from: https://sid.ir/paper/108939/en

IEEE: Copy

SASAN MEHRANI, GHOLAM REZA KARAMI, SEYED ALI HOSSEINI, and ALIREZA RAM ROUZ, “THE STUDY OF PRESENTING NEW FINANCIAL STATEMENTS WITHIN ISLAMIC ACCOUNTING,” JOURNAL OF ECONOMIC ESSAYS, vol. 12, no. 23, pp. 109–133, 2015, [Online]. Available: https://sid.ir/paper/108939/en

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