CERT Publications Sdn. Bhd.
277, Jalan Bandar 11, Metro Melawati,
53100 Kuala Lumpur, MALAYSIA
Tel: 603-4108-1439 Fax: 603-4106-1549
Email: [email protected]
www.certpublications.com
Paperback SPECIAL EDITION
| ISBN: 978-967-0175-01-0 | Page: 242 | Size: 6inx9in
| Paperback | English | RM100/USD35
277, Jalan Bandar 11, Metro Melawati,
53100 Kuala Lumpur, MALAYSIA
Tel: 603-4108-1439 Fax: 603-4106-1549
Email: [email protected]
www.certpublications.com
Paperback SPECIAL EDITION
| ISBN: 978-967-0175-01-0 | Page: 242 | Size: 6inx9in
| Paperback | English | RM100/USD35
CONTENT OVERVIEW
1. ACCOUNTING & ISLAMIC WORLDVIEW
• Accounting and Its Environment • Islamic Worldview and
Accounting • Accounting Objectives: An Islamic Perspective
2. ACCOUNTING CONCEPTS: AN ISLAMIC PERSPECTIVE
• Conventional Accounting Concepts • Accounting Concepts and Shari’ah Requirements
3. ISLAMIC ETHICS AND ACCOUNTING
• Ethics and Accounting • AAOIFI’s Code of Ethics for Accountants
• Incorporating Islamic Ethics in Accounting Education • Islamic
Ethical Principle of Maslahah and Accounting Ethics
4. FINANCIAL REPORTING FOR ISLAMIC FINANCIAL INSTITUTIONS
• AAOIFI FAS 1 • MASB FRSi-1 (As of 2010 MASB TRi-3)
5. ACCOUNTING FOR ISLAMIC DEPOSIT AND INVESTMENT ACCOUNT
• Principles of Wadi’ah Deposit and Accounting Implications •
Principles of Mudharabah Investment Account • Accounting Issues on Mudarabah Investment Account • Specific Disclosure Requirement
6. ACCOUNTING FOR MUDARABAH FINANCING
• Principles of Mudharabah Financing • Accounting for
Mudharabah Financing – AAOIFI FAS 3
7. ACCOUNTING FOR MUSHARAKAH FINANCING
• Principles of Musharakah Financing • Accounting for
Musharakah Financing - AAOIFI FAS 4
8. ACCOUNTING FOR MURABAHAH FINANCING
• Principles of Murabahah Financing • Accounting for Murabahah Financing – AAOIFI FAS 2
9. ACCOUNTING FOR IJARAH FINANCING
• Principles of Ijarah • Accounting for Ijarah Financing
10. ACCOUNTING FOR INVESTMENT IN ISLAMIC SECURITIES
• Background of AAOIFI FAS 17 • Accounting Recognition
Requirements • Accounting Measurement Issues • Accounting Disclosure Requirements
11. PRINCIPLES OF ZAKAT & ZAKAT ACCOUNTING FOR BUSINESS WEALTH
• Zakat vs. Taxation • Fundamental Principles of Zakat • Zakat Accounting on Business Wealth and Financial Assets
12. ZAKAT ACCOUNTING FOR ISLAMIC FINANCIAL INSTITUTIONS
• Accounting Standard on Zakat: AAOIFI FAS 9 • MASB TRi-1
1. ACCOUNTING & ISLAMIC WORLDVIEW
• Accounting and Its Environment • Islamic Worldview and
Accounting • Accounting Objectives: An Islamic Perspective
2. ACCOUNTING CONCEPTS: AN ISLAMIC PERSPECTIVE
• Conventional Accounting Concepts • Accounting Concepts and Shari’ah Requirements
3. ISLAMIC ETHICS AND ACCOUNTING
• Ethics and Accounting • AAOIFI’s Code of Ethics for Accountants
• Incorporating Islamic Ethics in Accounting Education • Islamic
Ethical Principle of Maslahah and Accounting Ethics
4. FINANCIAL REPORTING FOR ISLAMIC FINANCIAL INSTITUTIONS
• AAOIFI FAS 1 • MASB FRSi-1 (As of 2010 MASB TRi-3)
5. ACCOUNTING FOR ISLAMIC DEPOSIT AND INVESTMENT ACCOUNT
• Principles of Wadi’ah Deposit and Accounting Implications •
Principles of Mudharabah Investment Account • Accounting Issues on Mudarabah Investment Account • Specific Disclosure Requirement
6. ACCOUNTING FOR MUDARABAH FINANCING
• Principles of Mudharabah Financing • Accounting for
Mudharabah Financing – AAOIFI FAS 3
7. ACCOUNTING FOR MUSHARAKAH FINANCING
• Principles of Musharakah Financing • Accounting for
Musharakah Financing - AAOIFI FAS 4
8. ACCOUNTING FOR MURABAHAH FINANCING
• Principles of Murabahah Financing • Accounting for Murabahah Financing – AAOIFI FAS 2
9. ACCOUNTING FOR IJARAH FINANCING
• Principles of Ijarah • Accounting for Ijarah Financing
10. ACCOUNTING FOR INVESTMENT IN ISLAMIC SECURITIES
• Background of AAOIFI FAS 17 • Accounting Recognition
Requirements • Accounting Measurement Issues • Accounting Disclosure Requirements
11. PRINCIPLES OF ZAKAT & ZAKAT ACCOUNTING FOR BUSINESS WEALTH
• Zakat vs. Taxation • Fundamental Principles of Zakat • Zakat Accounting on Business Wealth and Financial Assets
12. ZAKAT ACCOUNTING FOR ISLAMIC FINANCIAL INSTITUTIONS
• Accounting Standard on Zakat: AAOIFI FAS 9 • MASB TRi-1
