Islamic financial institutions – Jurnal Pengurusan

Kerelevanan Maklumat Rizab Penyamaan Keuntungan dalam Syarikat Induk Perbankan Islam di Malaysia

On: October 8, 2022

Profit equalization reserve (PER) is a reserve allocated from profit during good times to be used during difficult times. In Islamic financial institutions, the concept of profit sharing is used in most contracts because interest or riba’ is prohibited. When return in the conventional financial institutions which is based onContinue Reading

Implementation of IFRS 13 Fair Value Measurement: Issues and Challenges faced by the Islamic Financial Institutions in Malaysia

By: khairul23

On: October 7, 2022

Fair value (FV) is claimed to be superior to other forms of measurement mainly because the former is easily understood by investors and stakeholders. However, the challenges faced in deploying International Financial Reporting Standards (IFRS) 13 FV Measurement could result in inconsistent application and unexpected costs related to the requirementsContinue Reading