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- W4249552437 abstract "This chapter explains the principles and nature of sukuk. Sukuk can be structured according to various contracts, including sukuk mudaraba, sukuk musharaka, sukuk murabaha, sukuk ijarah, sukuk salam, and sukuk istisna. For asset-backed sukuk, the sukuk holders actually own a share of a specific tangible asset of the business. Asset-based sukuk are structured to replicate conventional bonds. Bonds require issuers (borrowers) to guarantee both fixed (interest) income as well as the principal amount of the loan to creditors. The Sharia prohibition of charging and giving interest means that the issuing of bonds is not allowed in Islamic financial markets. The chapter demonstrates an understanding of the differences between conventional bonds and sukuk. It explains and also demonstrates the accounting for sukuk using both the International Financial Reporting Standards (IFRS) and the standards developed by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)." @default.
- W4249552437 created "2022-05-12" @default.
- W4249552437 date "2018-07-10" @default.
- W4249552437 modified "2023-10-17" @default.
- W4249552437 title "Accounting for Sukuk" @default.
- W4249552437 doi "https://doi.org/10.1002/9781119444480.ch5" @default.
- W4249552437 hasPublicationYear "2018" @default.
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