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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| Main Author: | |
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| Format: | Thesis |
| Language: | English |
| Published: |
Kuala Lumpur :
Institute of Islamic Banking and Finance, International Islamic University Malaysia,
2014
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| Subjects: | |
| Online Access: | 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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