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- W3140308971 abstract "“The Islamic financial industry needs a corresponding alternative set of accounting standards which can at best be harmonized, not standardized due to the different nature and activities of the Islamic banks and financial institutions. These standards already exist, developed by an industry led non profit organization based in Bahrain- the Accounting and Auditing Organization for Islamic Financial Institutions established in 1991. The IASB should reconsider its position and allow alternatives- live and let live, just as there is a need for differential reporting requirements for small and medium businesses.”" @default.
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- W3140308971 date "2007-03-01" @default.
- W3140308971 modified "2023-09-27" @default.
- W3140308971 title "IFRS vs AAOIFI: The Clash of Standards?" @default.
- W3140308971 hasPublicationYear "2007" @default.
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