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Sukuk: Definition, Structure and Accounting Issues

Author

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  • Ahmed, Khalil

Abstract

Recent innovations in Islamic finance have changed the dynamics of the Islamic finance industry especially, in the area of sukuk or Islamic securities. Sukuk have become increasingly popular in the last few years, both as a means of raising government finance through sovereign issues, and as a way for companies to obtain funding through offering corporate sukuk. In this paper an attempt is made is to define sukuk and show the structure of sukuk. Furthermore, the paper shades some light on some accounting risk issues of sukuk. Finally, the paper presents benefits of sukuk for shareholders. However, this paper is a humble attempt to explain certain issues of sukuk. Certainly, for further information about sukuk, there are many publications that may assist the reader to derive the knowledge about sukuk.

Suggested Citation

  • Ahmed, Khalil, 2011. "Sukuk: Definition, Structure and Accounting Issues," MPRA Paper 33675, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:33675
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    File URL: https://mpra.ub.uni-muenchen.de/33675/1/MPRA_paper_33675.pdf
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    Cited by:

    1. Uddin, Md Akther & Sultan, Yousuf & Hosen, Mosharrof & Ullah, Nazim, 2015. "A critical analysis of Islamic bond: A case study on Sunway Treasury Sukuk," MPRA Paper 68785, University Library of Munich, Germany.

    More about this item

    Keywords

    Sukuk; structure; recognition; measurement and risk;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance

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