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A risk-free return? It's forbidden

Article Abstract:

Issues are presented concerning the ability of International Accounting Standards to relate to the complex transactions which occur within Islamic finance. The emergence of Bahrain as the Islamic banking industry's center is discussed.

Author: Drummond, James
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
Financial services industry, Financial services, Bahrain, Islamic countries

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All change

Article Abstract:

Malaysia is discussed with emphasis on the development of new standards for accounting in 2000. The consequences of implementing these new standards, which are in line with international practice, and the changes needed are described.

Author: Loh, Lay Choon
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2000
Malaysia

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A question of interpretation

Article Abstract:

The adoption of various international accounting standards including US GAAP, UK GAAP and IAS (international GAAP) along with Indian GAAP, in India is analysed.

Author: Iyer, Ram
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
India

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Subjects list: Standards, Accounting
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