Since 2014
Accounting Issues in Sukuk Issuance
International Journal of Islamic Economics and Finance Studies
View Archive Info| Field | Value | |
| Title |
Accounting Issues in Sukuk Issuance
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| Creator |
Biancone, Paolo Pietro
Shakhatreh, Mohammad Ziad |
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| Description |
This research aims to establish an accounting guideline for Sukuk issuance in non-financial companies and it has a special significance in solving various accounting problems during the Sukuk issuing process. Online survey has been conducted to obtain the accountants’, academic and professional perceptions about the research questions, it covers several accounting issues, and it had received 25 on-line responses. In conclusion, we point, among other things, that the IFRS are accepted to account for Sukuk transactions, as using Special Purpose Vehicle is necessary to issue Sukuk, it should be consolidated by the Originator as well; it showed that Sukuk certificate could represent ownership of assets, represent liability or claim on the SPV and Right of usufruct of Assets. But the biggest part of respondents replied that Sukuk certificate should appear under liability.
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| Publisher |
www.pesar.org
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| Contributor |
—
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| Date |
2016-12-12
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://ijisef.org/index.php/IJISEF/article/view/151
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| Source |
International Journal of Islamic Economics and Finance Studies; Vol 2, No 3 (2016): November/Kasım 2016
Uluslararası İslam Ekonomisi ve Finansı Araştırmaları Dergisi; Vol 2, No 3 (2016): November/Kasım 2016 2149-8407 2149-8393 |
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| Language |
eng
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| Relation |
http://ijisef.org/index.php/IJISEF/article/view/151/71
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| Rights |
Copyright (c) 2016 International Journal of Islamic Economics and Finance Studies
http://creativecommons.org/licenses/by-nc-sa/4.0 |
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