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Review of A Book: Ali Mohammad Nour “Jurisprudence of Appreciation in Calculating Zakat: An applied study of the Investigation and Approximation Methodology in the Zakat of Joint Stock Companies”. مراجعة كتاب: "فقه التقدير في حساب الزكاة، دراسة تأصيلية تطبيقية لمنهجية التحري والتقريب في زكاة شركات المساهمة"، تأليف: علي بن محمد بن محمد نور، 2020م

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  • Reviewed by: Bashir Hizam Mahdi

    (PhD in Islamic Economics, College of Islamic Economics and Finance Umm Al-Qura University, Makkah Al-Mukarramah, Saudi Arabia)

Abstract

This paper presents a scientific review of the book “The Jurisprudence of Appreciation in the Calculation of Zakat, an applied study of the methodology of investigation and approximation in the zakat of joint stock companies”, issued in 2020 AD, by Dar Suleiman Al-Maiman for Publishing and Distribution, by its author: Ali bin Muhammad bin Muhammad Nour The book aims to present a fundamental study of the jurisprudence of appreciation in calculating zakat, while doing a jurisprudential study of the issues that need to be estimated for calculating zakat in joint stock companies. A review of some of the advantages of the book, and what might be taken on the book, in addition to the focus of issues for discussion, which included a number of observations and suggestions that might enrich some of the issues addressed by the author, further enriched or improved. And finally the conclusion. تقدم هذه الورقة مراجعة علمية لكتاب " فقه التقدير في حساب الزكاة، دراسة تأصيلية تطبيقية لمنهجية التحري والتقريب في زكاة شركات المساهمة"، الصادر في عام 2020م عن دار سليمان الميمان للنشر والتوزيع، لمؤلفه علي بن محمد بن محمد نور. يهدف الكتاب إلى تقديم دراسة تأصيلية لفقه التقدير في حساب الزكاة، مع القيام بالدراسة الفقهية للمسائل التي تحتاج إلى تقدير لحساب الزكاة في شركات المساهمة. وقد انتظمت هذه الورقة في عدد من المحاور، تمثلت في: لمحة عن الكتاب والمؤلف، وعرض تفصيلي لموضوعات الكتاب، واستعراض لبعض مزايا الكتاب، وما قد يؤخذ على الكتاب، بالإضافة إلى محور مسائل للمناقشة، تضمنت عددًا من الملاحظات والمقترحات التي قد يكون من شأنها إثراء أو تحسين بعض القضايا التي تناولها المؤلف، وأخيرًا الخاتمة.

Suggested Citation

  • Reviewed by: Bashir Hizam Mahdi, 2021. "Review of A Book: Ali Mohammad Nour “Jurisprudence of Appreciation in Calculating Zakat: An applied study of the Investigation and Approximation Methodology in the Zakat of Joint Stock Companies”. مرا," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 34(3), pages 217-231, October.
    • Handle: RePEc:abd:kauiea:v:34:y:2021:i:3:no:15:p:217-231
    DOI: 10.4197/Islec.34-3.15
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    More about this item

    Keywords

    Jurisprudence of appreciation; zakat accounting; joint stock companies; Zakat of joint stock companies; financial disclosure. الزكاة، فقه التقدير، محاسبة الزكاة، شركات المساهمة، زكاة شركات المساهمة، الإفصاح المالي.;
    All these keywords.

    JEL classification:

    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • P43 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Finance; Public Finance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P4 - Political Economy and Comparative Economic Systems - - Other Economic Systems
    • Y3 - Miscellaneous Categories - - Book Reviews

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