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Riba and Zakat in Islamic Accounting by Refat Mukmin is a document available to read on EtoBox.

The document discusses the impact of riba (interest) and zakat on Islamic accounting practices, emphasizing the need for accounting systems to align with Islamic principles. It highlights that riba influences capital structure and disclosure practices, while zakat affects valuation in accounting. The paper advocates for a normative-deductive approach to develop an accounting model that meets the needs of Islamic societies, reflecting the Shari

Author
Refat Mukmin
Language
EN