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Ibrahim Elsiddig Ahmed
The study aims to operationalize financial reporting quality in terms of the qualitative characteristics (QCs) as stated by the Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) standards, as well as to investigate their ass...
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Mehmet ERSOY,Özgür ÇATIKKAS,Ayhan YATBAZ
Bu çalismanin amaci Islami muhasebeyi geleneksel muhasebe çerçevesinde ele alip incelemek ve teorik bir çerçeve ortaya koymaktir. Çalismada öncelikle muhasebe ve Islami muhasebe kavrami üzerinde durulmus ve ilgili dizin taranmistir. Yapilan karsilastirma...
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Ahmed Sameer El Khatib,Samir Sayed
Pág. 114 - 129
Esse artigo apresenta as diferenças entre as estruturas conceituais da Contabilidade de duas instituições: o International Accounting Standards Board (IASB) e a Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI). Em teoria da...
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