This chapter discusses the accounting and financial accounting treatment of sale-based Islamic financial instruments. The sale-based contracts category includes the Islamic finance principles of Murabaha in its various forms, Istisna', Salam and Ijara. This chapter builds on …
CITATION STYLE
Alamad, S. (2019). Islamic Financial Instruments: Accounting of Sale-Based Contracts. In Financial and Accounting Principles in Islamic Finance (pp. 119–165). Springer International Publishing. https://doi.org/10.1007/978-3-030-16299-3_6
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