Skip to content

Opening book details…

About this document

Why Islamic Banks Reject IFRS Standards by Ahsan Shakir is a document available to read on EtoBox.

Islamic banks cannot fully adopt International Financial Reporting Standards (IFRS) due to fundamental conflicts with Shari’ah principles, particularly regarding interest prohibition, contract separation, and unique financial classifications. Key areas of divergence include the time value of money, the treatment of quasi-equity, and the equitable distribution of profits, which are incompatible with IFRS

Author
Ahsan Shakir
Language
EN