The practice of reporting Shariah non-compliant income in the annual financial report of Islamic commercial banks in Malaysia

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The practice of reporting Shariah non-compliant income in the annual financial report of Islamic commercial banks in Malaysia

Bank Negara Malaysia (BNM) had introduced a policy document of Financial Reporting for Islamic Banking Institutions, which came into effect on 1st January 2018. This policy aimed to facilitate the assessment of Islamic financial institutions’ financial positions, performance, and Shariah complianc...

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Bibliographic Details
Main Authors:	Nabilah Mat Nor, Mohd Fuad Md Sawari
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2020
Online Access:	http://journalarticle.ukm.my/15861/ http://journalarticle.ukm.my/15861/1/40751-130126-1-SM.pdf

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