Year 2016, Volume 2, Issue 3, Pages 95 - 108 2016-11-01

Accounting Issues in Sukuk Issuance

Paolo Pietro Biancone [1] , Mohammad Ziad Shakhatreh [2]

125 554

This research aims to establish an accounting guideline for Sukuk issuance in non-financial companies and it has a special significance in solving various accounting problems during the Sukuk issuing process. Online survey has been conducted to obtain the accountants’, academic and professional perceptions about the research questions, it covers several accounting issues, and it had received 25 on-line responses. In conclusion, we point, among other things, that the IFRS are accepted to account for Sukuk transactions, as using Special Purpose Vehicle is necessary to issue Sukuk, it should be consolidated by the Originator as well; it showed that Sukuk certificate could represent ownership of assets, represent liability or claim on the SPV and Right of usufruct of Assets. But the biggest part of respondents replied that Sukuk certificate should appear under liability.
Sukuk, Accounting Issue, IFRS
Other ID JA36KB24NG
Journal Section Articles
Authors

Author: Paolo Pietro Biancone

Author: Mohammad Ziad Shakhatreh

Bibtex @ { ijisef313825, journal = {International Journal of Islamic Economics and Finance Studies}, issn = {2149-8393}, eissn = {2149-8407}, address = {Politik Ekonomik ve Sosyal Araştırmalar Merkezi}, year = {2016}, volume = {2}, pages = {95 - 108}, doi = {}, title = {Accounting Issues in Sukuk Issuance}, key = {cite}, author = {Biancone, Paolo Pietro and Shakhatreh, Mohammad Ziad} }
APA Biancone, P , Shakhatreh, M . (2016). Accounting Issues in Sukuk Issuance. International Journal of Islamic Economics and Finance Studies, 2 (3), 95-108. Retrieved from http://dergipark.org.tr/ijisef/issue/29329/313825
MLA Biancone, P , Shakhatreh, M . "Accounting Issues in Sukuk Issuance". International Journal of Islamic Economics and Finance Studies 2 (2016): 95-108 <http://dergipark.org.tr/ijisef/issue/29329/313825>
Chicago Biancone, P , Shakhatreh, M . "Accounting Issues in Sukuk Issuance". International Journal of Islamic Economics and Finance Studies 2 (2016): 95-108
RIS TY - JOUR T1 - Accounting Issues in Sukuk Issuance AU - Paolo Pietro Biancone , Mohammad Ziad Shakhatreh Y1 - 2016 PY - 2016 N1 - DO - T2 - International Journal of Islamic Economics and Finance Studies JF - Journal JO - JOR SP - 95 EP - 108 VL - 2 IS - 3 SN - 2149-8393-2149-8407 M3 - UR - Y2 - 2019 ER -
EndNote %0 International Journal of Islamic Economics and Finance Studies Accounting Issues in Sukuk Issuance %A Paolo Pietro Biancone , Mohammad Ziad Shakhatreh %T Accounting Issues in Sukuk Issuance %D 2016 %J International Journal of Islamic Economics and Finance Studies %P 2149-8393-2149-8407 %V 2 %N 3 %R %U
ISNAD Biancone, Paolo Pietro , Shakhatreh, Mohammad Ziad . "Accounting Issues in Sukuk Issuance". International Journal of Islamic Economics and Finance Studies 2 / 3 (November 2016): 95-108.