The Main Components of Conceptual Framework of Financial Reporting With Islamic Approach
Author(s):
Abstract:
Financial reporting is final producte of accounting. Accounting is the social knowledge which relates to environment, values and economic, social, cultural norms of society in which it is used, inherently. So, it is better that requirements, conditions and qualities of environment of target society are considered in using theoretical concepts and financial reporting. According to increasing extension of Islamic capital markets, this study has explained the components of this source framework with Islamic approach, with Using methods of interpretation, critical, and delphi. In Islamic approach, the accounting has earthy and other-worldly dimensions and it is based on Islamic accountability. In other-worldly dimension, this accountability includes the accountability to soul and it includ social accountability in earthy dimension. The results indicate academic and professional experts have consensus that in conceptual framework with Islamic approach, priority of accountability, Faithful representation, emphasizing fair value, complete disclosure and correspondence with Islamic law are the main components.
Keywords:
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:4 Issue: 13, 2015
Page:
23
magiran.com/p1533570
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یکساله به مبلغ 1,390,000ريال میتوانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.
In order to view content subscription is required
Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!