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Regulation of financial reporting by Islamic banks.

Al-Sadah, Anwar Khalifa Ibrahim. (2000) Regulation of financial reporting by Islamic banks. Doctoral thesis, University of Surrey (United Kingdom)..

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Abstract

This thesis attempts to test the hypothesis that since IASs were not drafted so as to deal with the specifities of Islamic banks, the adoption of IASs by Islamic banks had render the financial statements of these banks non-comparable. To test this hypothesis, this thesis examines some of the accounting practices of Islamic banks. As a first step the thesis conducted a pilot survey on the accounting practices of some Islamic banks in order to determine the similarities, differences and level of disclosure among Islamic banks operating in different countries and which are subject to different accounting regulations. In order to gain a deeper understanding of the accounting differences and level of disclosure that existed among Islamic banks. The thesis conducted case studies on two of the Islamic banks operating in Bahrain. Based on the findings of the two case studies, the thesis supports the research hypothesis.

Item Type: Thesis (Doctoral)
Divisions : Theses
Authors :
NameEmailORCID
Al-Sadah, Anwar Khalifa Ibrahim.UNSPECIFIEDUNSPECIFIED
Date : 2000
Contributors :
ContributionNameEmailORCID
http://www.loc.gov/loc.terms/relators/THSUNSPECIFIEDUNSPECIFIEDUNSPECIFIED
Depositing User : EPrints Services
Date Deposited : 09 Nov 2017 12:14
Last Modified : 09 Nov 2017 14:42
URI: http://epubs.surrey.ac.uk/id/eprint/843487

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