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Islamic Financial Instruments: Accounting of Sale-Based Contracts

In: Financial and Accounting Principles in Islamic Finance

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  • Samir Alamad

    (Al Rayan Bank)

Abstract

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 the influencing theories and the Islamic worldview about money and accounting that I discussed in earlier chapters to formulate the practical aspects of the Islamic accounting system. In that respect I analyse here the accounting treatment and financial reporting of the second category of the Islamic finance principles; the sale-based financial instruments in Islamic finance and its requirements.

Suggested Citation

  • Samir Alamad, 2019. "Islamic Financial Instruments: Accounting of Sale-Based Contracts," Springer Books, in: Financial and Accounting Principles in Islamic Finance, chapter 0, pages 119-165, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-16299-3_6
    DOI: 10.1007/978-3-030-16299-3_6
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