Financial and Accounting Principles in Islamic Finance. ([2019])

• Record Type: Book
• Further Information: Note: Samir Alamad.
• Authors: Alamad, Samir
• Contents: Intro; Preface; Acknowledgement; Contents; List of Common Abbreviations; List of Figures; List of Tables; Chapter 1: Introduction: The Basics of Islamic Economics and Finance; 1.1 Fundamentals of Islamic Law and Islamic Finance; 1.2 Islam: Comprehensive Guidance in All Human Affairs; 1.2.1 A Universal Message in an Evolving World; 1.2.2 Evolution of Islamic Law; 1.2.3 Common Law Characteristics and Legal Maxims; 1.3 History and Development of Islamic Finance; 1.4 Shariah Guidance in Financial Matters; 1.4.1 Ethics; 1.4.1.1 Individuals; 1.4.1.2 Corporations and Institutions 1.4.2 Restrictions in Financial Transactions1.4.3 Riba, Usury and Bank Interest; 1.5 Bank Financing Without Riba; 1.5.1 The Jurists ́Approach; 1.5.2 Substance and Form; 1.5.3 The Economists ́Approach; 1.6 Shariah Compliance and Shariah Governance; 1.6.1 Shariah Boards of Islamic Financial Institutions; 1.6.2 Fatwas on Products and Shariah Reports; 1.6.3 National Shariah Board; 1.7 Conclusion; Chapter 2: Money, Its Origins, Nature and the Time Value of Money; 2.1 Introduction; 2.2 The Concept of Money in Society; 2.2.1 Bartering; 2.3 What Is Money?; 2.4 Pre-metallic Money; 2.4.1 Cowrie 2.4.2 Fijian2.4.3 Wampum: The Favourite American-Indian Money; 2.4.4 Cattle: Manś First Working-Capital Asset; 2.5 Pre-coinage Metallic Money; 2.6 Coinage; 2.7 Paper Money; 2.8 Faith-Based Concept of Money; 2.9 The Nature of Money; 2.10 Time Value of Money; 2.11 Conclusion; Chapter 3: An Analysis of Paper Money and the Concept of Multi-genus Banknotes; 3.1 Introduction; 3.2 The Theory of Money; 3.3 A Comparative Analysis of Paper Money in Islamic Economics; 3.3.1 Paper Money Is Multiple Genera According to Issuing Countries; 3.3.1.1 Evidence Supporting This View 3.3.2 Paper Money Is a Single Genus Regardless of the Number of Issuing Countries3.3.2.1 Evidence Supporting This View; 3.4 Discussion of the Two Views of Paper Money; 3.4.1 Discussion of the Rationale of the First View; 3.4.2 Discussion of the Rationale of the Second View; 3.5 Digital Currency in the Context of Islamic Jurisprudence; 3.5.1 How Is Digital Currency Money and How It Works?; 3.5.1.1 Bitcoin; 3.5.1.2 Altcoins; 3.5.1.3 Tokens; 3.5.2 Digital Currencies from an Islamic Economics and Finance Perspective; 3.6 Conclusion Chapter 4: The Origins of Accounting in the Islamic Economics and Finance System4.1 Introduction; 4.2 Evolution of Accounting Systems and Its Types in Islamic Economics and Finance; 4.3 Components of the Accounting System in Islamic Economics and Finance; 4.3.1 Components of the Accounting System; 4.3.1.1 Physical Factors; 4.3.1.2 Human Components; 4.3.2 Elements of the Accounting System in Islamic Economics and Finance; 4.3.2.1 Documentary Collection; 4.3.2.2 Accounting Book; 4.3.2.3 Directory of Accounts; 4.3.2.4 Reports and Financial Statements
• Publisher Details: Cham, Switzerland : Springer
• Publication Date: 2019
• Extent: 1 online resource (368 p.)
• Subjects: 332.109176; 332; Finance -- Religious aspects -- Islam; Banks and banking -- Religious aspects -- Islam; Electronic books
• Languages: English
• ISBNs: 9783030162993; 3030162990
• Related ISBNs: 3030162982; 9783030162986
• Notes: Note: Description based on online resource; title from digital title page (viewed on June 18, 2019).
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.