IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-3-030-16299-3_7.html
   My bibliography  Save this book chapter

Islamic Financial Instruments: Accounting of Debt-Based Contracts

In: Financial and Accounting Principles in Islamic Finance

Author

Listed:
  • Samir Alamad

    (Al Rayan Bank)

Abstract

This Chapter discusses the accounting and financial accounting treatment of debt-based Islamic financial instruments. The debt-based instruments category includes the Islamic finance principles of Qard (interest-free/benevolent loan), Amanah (trust deposit) and Wadi’a (safe custody deposit). This chapter builds on the influencing theories and the Islamic worldview about money and accounting that I discussed in earlier chapters to formulate the practical aspects of the Islamic accounting system. In that respect I analyse here the accounting treatment and financial reporting of the third category of the Islamic finance principles; the debt-based financial instruments in Islamic finance and its reporting requirements.

Suggested Citation

  • Samir Alamad, 2019. "Islamic Financial Instruments: Accounting of Debt-Based Contracts," Springer Books, in: Financial and Accounting Principles in Islamic Finance, chapter 0, pages 167-174, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-16299-3_7
    DOI: 10.1007/978-3-030-16299-3_7
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-3-030-16299-3_7. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.