A Zakat Accounting Standard (ZAS) for Malaysian Companies

This paper focuses on the need to harmonize the practice of zakat on companies throughout Malaysia by implementing a zakat accounting standard (ZAS). The objectives of this paper are fourfold: (1) to highlight the current practice of zakat on companies in Malaysia; (2) discuss the usefulness of AAO...

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Autor principal:	Nur Barizah Abu Bakar
Formato:	article
Lenguaje:	EN
Publicado:	International Institute of Islamic Thought 2007
Materias:	Islam BP1-253
Acceso en línea:	https://doaj.org/article/1f247ebaa39546deb35835e7fa10fc96
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spelling	oai:doaj.org-article:1f247ebaa39546deb35835e7fa10fc962021-12-02T19:23:17ZA Zakat Accounting Standard (ZAS) for Malaysian Companies10.35632/ajis.v24i4.4302690-37332690-3741https://doaj.org/article/1f247ebaa39546deb35835e7fa10fc962007-10-01T00:00:00Zhttps://www.ajis.org/index.php/ajiss/article/view/430https://doaj.org/toc/2690-3733https://doaj.org/toc/2690-3741 This paper focuses on the need to harmonize the practice of zakat on companies throughout Malaysia by implementing a zakat accounting standard (ZAS). The objectives of this paper are fourfold: (1) to highlight the current practice of zakat on companies in Malaysia; (2) discuss the usefulness of AAOIFI FAS 9, MASB FRS i-1, and MASB TR i-1 as guidelines for developing a ZAS; (3) suggest a collaboration by various parties designed to pool initiatives, knowledge, and skills to develop a useful and favorable ZAS; and (4) to demonstrate that without proper education and a strong political will, there is a little hope of making any ZAS a reality. Nur Barizah Abu BakarInternational Institute of Islamic ThoughtarticleIslamBP1-253ENAmerican Journal of Islam and Society, Vol 24, Iss 4 (2007)
institution	DOAJ
collection	DOAJ
language	EN
topic	Islam BP1-253
spellingShingle	Islam BP1-253 Nur Barizah Abu Bakar A Zakat Accounting Standard (ZAS) for Malaysian Companies
description	This paper focuses on the need to harmonize the practice of zakat on companies throughout Malaysia by implementing a zakat accounting standard (ZAS). The objectives of this paper are fourfold: (1) to highlight the current practice of zakat on companies in Malaysia; (2) discuss the usefulness of AAOIFI FAS 9, MASB FRS i-1, and MASB TR i-1 as guidelines for developing a ZAS; (3) suggest a collaboration by various parties designed to pool initiatives, knowledge, and skills to develop a useful and favorable ZAS; and (4) to demonstrate that without proper education and a strong political will, there is a little hope of making any ZAS a reality.
format	article
author	Nur Barizah Abu Bakar
author_facet	Nur Barizah Abu Bakar
author_sort	Nur Barizah Abu Bakar
title	A Zakat Accounting Standard (ZAS) for Malaysian Companies
title_short	A Zakat Accounting Standard (ZAS) for Malaysian Companies
title_full	A Zakat Accounting Standard (ZAS) for Malaysian Companies
title_fullStr	A Zakat Accounting Standard (ZAS) for Malaysian Companies
title_full_unstemmed	A Zakat Accounting Standard (ZAS) for Malaysian Companies
title_sort	zakat accounting standard (zas) for malaysian companies
publisher	International Institute of Islamic Thought
publishDate	2007
url	https://doaj.org/article/1f247ebaa39546deb35835e7fa10fc96
work_keys_str_mv	AT nurbarizahabubakar azakataccountingstandardzasformalaysiancompanies AT nurbarizahabubakar zakataccountingstandardzasformalaysiancompanies
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A Zakat Accounting Standard (ZAS) for Malaysian Companies

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