Assessment of fair value accounting from the Islamic perspective

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-10-16 DOI:10.1504/IJAAPE.2017.10007823

Ika Sari Wahyuni-TD

引用次数: 2

Abstract

The purpose of this paper is to explore the emerging issues of fair value accounting (FVA) from Islamic perspective. Previous literature is reviewed to identify the issues of fair value accounting from Islamic perspective. In this paper, the reliable and objective issues, gharar issue, unethical issue, zakah issue and three-tier hierarchy issue are discussed in FVA. In order to avoid Shari'ah issues in accounting measurement, the valuation basis used for the measurement of assets and liabilities should consider the types and the nature of assets and liabilities. Moreover, accountants in doing their professional duties are required to have the code of ethics based on Holy Quran and Shari'ah principles in order to get paramount rewards from Allah SWT in the hereafter. Therefore, the discussion of Shari'ah issues in this paper is expected to be useful as a sharing knowledge of the matters and challenges faced by Muslims when dealing with FVA.

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从伊斯兰教的角度评估公允价值会计

本文的目的是从伊斯兰视角探讨公允价值会计（FVA）的新兴问题。回顾了以往的文献，从伊斯兰的角度来确定公允价值会计的问题。本文讨论了FVA中的可靠性和客观性问题、gharar问题、不道德问题、zakah问题和三层层次问题。为了避免会计计量中的伊斯兰教法问题，用于衡量资产和负债的估值基础应考虑资产和负债类型和性质。此外，会计师在履行其职业职责时，必须遵守基于《古兰经》和《伊斯兰教法》原则的道德准则，以便在未来获得安拉SWT的最高奖励。因此，本文中对伊斯兰教法问题的讨论有望有助于分享穆斯林在处理FVA时面临的问题和挑战。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.