Studying Measurement in Islamic Accounting, with Emphasis on Juridical Basis
Author(s):
Abstract:
Despite the developments of Islamic economy and banking, Islamic accounting has barely grown along with the needs of this zone. Because on the one hand, the challenges of Islamic accounting have not been noted in the international financial reporting standards, and on the other, the Islamic accounting standards developed by the institutions involved in this field particularly the Accounting and Auditing Organization for Islamic Financial Institutions, are not globally accepted. The aim of this research is to study the concepts of time value of money and Riba. Considering the lack of sufficient literature about Islamic accounting, this research was done using a Mixed-explanatory method. The qualitative part, as the first step, provides Islamic discussions and solutions for the challenges using a descriptive-analytical method (a reliable Islamic research method). The second stage, which is quantitative, completes the research via using a survey method and questionnaire. The results suggest that unlike Riba which is prohibited by a Islam, tie value of money must be included in Islamic accounting. The results are approved by accounting experts and juridical studies.
Language:
Persian
Published:
Journal fo Iranian Accounting Review, Volume:2 Issue: 5, 2015
Pages:
91 to 108
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