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Accounting in Islamic banks: evidence for IAS-IFRS/FAS convergence in an exploratory study of Islamic banks in the Gulf region

Author

Listed:
  • Aldo Levy

    (LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

  • Hichem Rezgui

Abstract

In spite of the AAOIFI's own FASs, which are designed for Islamic finance and its need to comply with Sharia law, the IAS-IFRS standards are still applied by many Islamic banks. Our research addresses the degree of agreement between the IAS-IFRS and the FAS through an exploratory study which provides a comparative analysis of the financial statements of Islamic banks in the Gulf region, using these two different systems. The results of our research show a genuine technical convergence, but at the same time a number of significant divergences re-garding the structure of the balance sheet and the cash-flow analysis

Suggested Citation

  • Aldo Levy & Hichem Rezgui, 2012. "Accounting in Islamic banks: evidence for IAS-IFRS/FAS convergence in an exploratory study of Islamic banks in the Gulf region," Post-Print halshs-01278066, HAL.
    • Handle: RePEc:hal:journl:halshs-01278066
    as

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