Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)
Accounting entries
Bai Al Inah contract
Ijarah contract
example
purchase orderer basis (Murabahah)
Accounting treatment
Ijarah contract
Istisna
Accrued balances, records maintenance
Activity-based benchmarks
Acts of God
Acts of Nature
Afterlife, judgment
Ahawwul
Al-bai trading model
Al Ijarah Thumma Al Bai (AITAB)
Al kali bi al kali
Alpha, risk absorption
Amanah-based contract
Asset liability
gap
management
Asset products
Bai al Inah
Mudharabah
Mushrakah
Tawarruq
Assets
agreed purchase price
bank brackets
buybacks
buy-back transaction
classes
risk weightage basis
delivery
funding
income stream
location
ownership
pooling, Mushrakah
example
price, partial payment
sale
special purpose vehicles (SPVs), usage
seizure, avoidance
structure, Islamic bank example
types
worth
Automobile Takaful plans
Back-to-back guarantees (Kafalah)
Bai (trade)
Islam permission
Islam recognition
Quran endorsement
Bai al Dayn
contract
basis
sale
debt
equity, sale
financial products
Hawalah, relationship
purchase price
payment schedule
receivables
rental payments
Bai al Inah
asset product
Bank Negara Malaysia definition
contract
accounting entries
Malaysia acceptance
parties
sale
deferred price (examples)
payment
undertaking
definitions
documentation
financial product
International ...
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