Exploratory study of the impact of profit equalisation reserve guidelines on islamic banks' taxable income /

Due to many criticisms on the accounting treatment for profit equalisation reserve (PER), Bank Negara Malaysia has issued a new 'Profit Equalisation Reserve Guidelines' for Islamic banks and financial institutions in Malaysia. Previously apportionment of the PER for both raabul mal and mud...

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主要作者: Noriza Esa
格式: Thesis
語言:English
出版: Kuala Lumpur : Institute of Islamic Banking and Finance, International Islamic University Malaysia, 2014
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在線閱讀:Click here to view 1st 24 pages of the thesis. Members can view fulltext at the specified PCs in the library.
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