Applying IFRS9 with Sukuk by IFRS’s Compliant Firms
نویسندگان
چکیده
منابع مشابه
An Introduction to Islamic Securities (Sukuk)
Islamic securities (Sukuk) are hybrid securities bearing features of stocks and bonds, altogether. Similar to stocks, they indicate a type of partnership and holders of Sukuk will be considered as the owners of underlying asset or project for finance of which, Sukuk have been issued. Theoretically, these holders share any loss and profit resulted from underlying asset. However, these securities...
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ژورنال
عنوان ژورنال: International Journal of Islamic Economics and Finance Studies
سال: 2020
ISSN: 2149-8393
DOI: 10.25272/ijisef.806932