EN
Accounting Issues in Sukuk Issuance
Öz
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.
Anahtar Kelimeler
Ayrıntılar
Birincil Dil
Türkçe
Konular
-
Bölüm
-
Yayımlanma Tarihi
1 Kasım 2016
Gönderilme Tarihi
1 Kasım 2016
Kabul Tarihi
-
Yayımlandığı Sayı
Yıl 2016 Cilt: 2 Sayı: 3
APA
Biancone, P. P., & Shakhatreh, M. Z. (2016). Accounting Issues in Sukuk Issuance. Uluslararası İslam Ekonomisi ve Finansı Araştırmaları Dergisi, 2(3), 95-108. https://izlik.org/JA49HE73TM
AMA
1.Biancone PP, Shakhatreh MZ. Accounting Issues in Sukuk Issuance. IJISEF. 2016;2(3):95-108. https://izlik.org/JA49HE73TM
Chicago
Biancone, Paolo Pietro, ve Mohammad Ziad Shakhatreh. 2016. “Accounting Issues in Sukuk Issuance”. Uluslararası İslam Ekonomisi ve Finansı Araştırmaları Dergisi 2 (3): 95-108. https://izlik.org/JA49HE73TM.
EndNote
Biancone PP, Shakhatreh MZ (01 Kasım 2016) Accounting Issues in Sukuk Issuance. Uluslararası İslam Ekonomisi ve Finansı Araştırmaları Dergisi 2 3 95–108.
IEEE
[1]P. P. Biancone ve M. Z. Shakhatreh, “Accounting Issues in Sukuk Issuance”, IJISEF, c. 2, sy 3, ss. 95–108, Kas. 2016, [çevrimiçi]. Erişim adresi: https://izlik.org/JA49HE73TM
ISNAD
Biancone, Paolo Pietro - Shakhatreh, Mohammad Ziad. “Accounting Issues in Sukuk Issuance”. Uluslararası İslam Ekonomisi ve Finansı Araştırmaları Dergisi 2/3 (01 Kasım 2016): 95-108. https://izlik.org/JA49HE73TM.
JAMA
1.Biancone PP, Shakhatreh MZ. Accounting Issues in Sukuk Issuance. IJISEF. 2016;2:95–108.
MLA
Biancone, Paolo Pietro, ve Mohammad Ziad Shakhatreh. “Accounting Issues in Sukuk Issuance”. Uluslararası İslam Ekonomisi ve Finansı Araştırmaları Dergisi, c. 2, sy 3, Kasım 2016, ss. 95-108, https://izlik.org/JA49HE73TM.
Vancouver
1.Paolo Pietro Biancone, Mohammad Ziad Shakhatreh. Accounting Issues in Sukuk Issuance. IJISEF [Internet]. 01 Kasım 2016;2(3):95-108. Erişim adresi: https://izlik.org/JA49HE73TM