THE APPLICATION OF THE PREFERENCE CONCEPT OF CONTENT ON THE FORM OF RENTS; THE CHALLENGE IN ISLAMIC ACCOUNTING

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MEHRANI SASAN; KARAMI GHOLAMREZA; RAMROUZ ALIREZA; HOSEINI SEYED ALI

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2018 | Volume:10 | Issue:39 Page(s): 45-63

Download Full-Text

Persian Verion

View:

5,351

Download:

Cites:

Information Journal Paper

Title

THE APPLICATION OF THE PREFERENCE CONCEPT OF CONTENT ON THE FORM OF RENTS; THE CHALLENGE IN ISLAMIC ACCOUNTING

Author(s)

MEHRANI SASAN | KARAMI GHOLAMREZA | RAMROUZ ALIREZA | HOSEINI SEYED ALI | Issue Writer Certificate

Keywords

LEASEQ1

CONTENT PREFERENCE ON FORMQ1

ISLAMIC ACCOUNTINGQ1

Abstract

Accounting and auditing organization of Islamic Financial Institutions (AAOIFI) as the pioneer ISLAMIC ACCOUNTING standard setting organization believes that, unlike reliability and timeliness, substance over form and time value of money concepts are not in line with Islam. AAOIFI specifies that adoption of substance over form in classifying LEASEs into finance or operating ones, are not aligned with Islamic guidance. In this approach all LEASEs except Ijara-Bitamlik must be mentioned as operational LEASE. The appreciate answer to Islamic challenges-as a multidisciplinary issue-will be achieved via assessing the topic in both Fiqh and accounting aspects. Hence this issue will be processed via Mixed-exploration method. So in first stage of qualitative research, all challenges will be answered through descriptive-analytical method. In next stage which is quantitative, accounting experts view will be asked via questionnaire and compared with results of qualitative phase of research. Based on final results, adoption of substance over form in classification of LEASEs in Fiqh approach has no problem & accounting experts view are aligned with them.

Cites

No record.

References

No record.

Cite

APA: Copy

MEHRANI, SASAN, KARAMI, GHOLAMREZA, RAMROUZ, ALIREZA, & HOSEINI, SEYED ALI. (2018). THE APPLICATION OF THE PREFERENCE CONCEPT OF CONTENT ON THE FORM OF RENTS; THE CHALLENGE IN ISLAMIC ACCOUNTING. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 10(39 ), 45-63. SID. https://sid.ir/paper/198196/en

Vancouver: Copy

MEHRANI SASAN, KARAMI GHOLAMREZA, RAMROUZ ALIREZA, HOSEINI SEYED ALI. THE APPLICATION OF THE PREFERENCE CONCEPT OF CONTENT ON THE FORM OF RENTS; THE CHALLENGE IN ISLAMIC ACCOUNTING. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2018;10(39 ):45-63. Available from: https://sid.ir/paper/198196/en

IEEE: Copy

SASAN MEHRANI, GHOLAMREZA KARAMI, ALIREZA RAMROUZ, and SEYED ALI HOSEINI, “THE APPLICATION OF THE PREFERENCE CONCEPT OF CONTENT ON THE FORM OF RENTS; THE CHALLENGE IN ISLAMIC ACCOUNTING,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 10, no. 39 , pp. 45–63, 2018, [Online]. Available: https://sid.ir/paper/198196/en

Related Journal Papers