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- W74830613 abstract "Despite the existence of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) to provide accounting standards for Islamic Financial Institutions (IFIs), there is still no standardized accounting for Islamic financial transactions. This study aims at identifying current development of Islamic accounting in Indonesia in comparison with the global situation of accounting for Islamic financial transactions. The Asian-Oceanian Standard-Setters Group (AOSSG) survey in 2011 is mainly used to get the outlook of current global situation of Islamic accounting and later be compared to the current policies of Islamic accounting in Indonesia. The AOSSG survey shows diverse opinions on how Islamic accounting should move towards International Financial Reporting Standards (IFRS) with only two jurisdictions, including Indonesia, emphasize their current intention to retain Islamic accounting standards. It is found that although Indonesia refers to AAOIFI accounting standards to develop Islamic accounting standards to a certain extent, it claims to apply Islamic accounting standards not based on AAOIFI accounting standards due to different direction in developing Islamic accounting as well as different understanding and interpretation of Islamic law or sharia on certain issues. This shift may imply that Indonesia disclaims the idea of a common set of Islamic accounting standards. However, Indonesia is currently in the process of converging with IFRS which may have influences on Islamic accounting. Future research on its policies to develop Islamic accounting is likely to be interesting to explore." @default.
- W74830613 created "2016-06-24" @default.
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- W74830613 date "2013-11-25" @default.
- W74830613 modified "2023-09-23" @default.
- W74830613 title "Islamic Accounting in Indonesia: A Review from Current Global Situation" @default.
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