期刊名称：International Journal of Islamic Economics and Finance Studies
印刷版ISSN：2149-8393
电子版ISSN：2149-8407
出版年度：2016
卷号：2
期号：3
页码：95-108
语种：English
出版社：Sakarya University
摘要：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.
