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Overview

Objectives, conceptual framework of Islamic accounting; Islamic Ethics in Accounting; Islamic and conventional Accounting: similarities and differences; Accounting for Islamic financial contracts: Murabaha, Mudaraba, Ijarah and Istisna; Accounting for zakah and provisions/reserves; Accounting for Islamic Mutual Funds, Sukuk and Investments; Accounting for Islamic Insurance (Takaful); Presentation and disclosure for financial statements of Islamic financial institutions.

Assessment Strategy

-threshold 50% No major omissions or inaccuracies in the deployment of information/skills; Some grasp of theoretical/conceptual/practical elements; Integration of theory/practice/information present intermittently in pursuit of the assessed work's objectives.

-good 60% Much of the relevant information and skills mostly accurately deployed; Adequate grasp of theoretical/conceptual/practical elements; Fair integration of theory/practice/information in the pursuit of the assessed work's objectives; Some evidence of the use of creative and reflective skills. High Standard: Very good performance; Most of the relevant information accurately deployed; Good grasp of theoretical/conceptual/practical elements; Good integration of theory/practice/information in pursuit of the assessed work's objectives; Evidence of the use of creative and reflective skills.

-excellent 70% An outstanding performance, exceptionally able.; The relevant information accurately deployed; Excellent grasp of theoretical/conceptual/practice elements; Good integration of theory/practice/information in pursuit of the assessed work's objectives; Strong evidence of the use of creative and reflective.

Learning Outcomes

• Analyse, summarise and synthesise independently researched academic and professional studies of Islamic accounting and financial reporting.

• Assess the practical application of AAOIFI's accounting, shari'a and governance standards.

• Compare and contrast the AAOIFI's accounting standards with the International Financial Reporting Standards (IFRS).

• Demonstrate an understanding of the objectives and concepts of Islamic accounting and financial reporting.

• Understand the requirements of the Accounting Standards promulgated by the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI).