Islamic financial reporting in the context of standarization of accountancy

Małgorzata Czerny


The article refers to the problem of standarization of accountancy, which is (in contrast to harmonization) hard to achieve, because of differences in economic and cultural context. Islamic Financial Reporting serves as an example. The question arises about the sense of convergence of accounting standards, at least in the context of the current efforts undertaken in this field.
Author Małgorzata Czerny (WZ / KR)
Małgorzata Czerny,,
- Department of Accounting
Publication size in sheets0.5
Book Zavadska D., Sheludko S. (eds.): Actual Issues of the Financial Market Functioning in the Conditions of the Crisis in Global Economy: Conference Scientific Works, International scientific and practical Internet conference, 2016, Odessa National Economic University, 432 p.
Keywords in Englishaccountancy, financial statements, standarization, harmonization, Islam
Languageen angielski
Score (nominal)0
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