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THE CRITICAL ASPECT ON FAIR VALUE ACCOUNTING AND ITS IMPLICATION TO ISLAMIC FINANCIAL INSTITUTIONS

Majid, Jamaluddin
; 
Haliding, Safri
Author(s)
Majid, Jamaluddin
Haliding, Safri
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Keywords
AAOIFI
IFRS
Islamic Financial Institutions
Fair Value Accounting
GE Subjects
Economic ethics
Ethics of economic systems
Labour/professional ethics
Methods of ethics
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Islamic Ethics
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THE_CRITICAL_ASPECT_ON_FAIR_VALUE.pdf
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http://hdl.handle.net/20.500.12424/236007
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Abstract
This paper tries to explore the critical aspects of the fair value accounting and its implications to Islamic Financial Institutions. This study concludes that the fair value accounting measurement provides many critical aspects to be implemented to Islamic Financial Institutions (IFIs). AAOIFI proposed cash equivalent value as respond to fair value measurement that cash equivalent value when the attribute condition is present such as the relevance, reliability and understandability of the resulting information.
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Date
2014-07
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With permission of the license/copyright holder
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