haku: @indexterm Harmonization / yhteensä: 97
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| Tekijä: | Karim, R. A. A. |
| Otsikko: | International accounting harmonization, banking regulation, and Islamic banks |
| Lehti: | International Journal of Accounting
2001 : VOL. 36:2, p. 169-193 |
| Asiasana: | ACCOUNTING STANDARDS BANKING HARMONIZATION INTERNATIONAL ACCOUNTING ISLAM REGULATIONS |
| Kieli: | eng |
| Tiivistelmä: | Islamic banks perform both commercial and investment banking services but do not establish firewalls to separate these two services legally, financially and managerially. Unlike conventional commercial banks, Islamic banks are prohibited from charging or paying of interest. Instead, Islamic banks offer profit-sharing investment accounts, such that investors' returns depends on the return on the assets financed by the investors' funds. Supervisory authorities in countries in which Islamic banks operate have taken various approaches to regulate Islamic banking. |
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