The Development of the Conceptual Framework for Accounting for Islamic Banking ABSTRACT Conceptual framework (CF) is fundamental, in the sense that other concepts flow from it and repeated references to it. It will be necessary in establishing, interpreting and applying accounting and reporting standard. The CF of Accounting for Islamic Banking had ...

Islamization of knowledge is a process converting all disciplines religious basis knowledge which referring to Al Qur’an and As Sunnah. It takes several steps such as impress that Allah is the source of all knowledge, stress Allah attributes and His favors to man, link the present knowledge with the basic ...