Beneficial Ownership In Islamic Finance: Highlights On Sharīʿah And Accounting Issues Involved

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Beneficial Ownership In Islamic Finance Highlights On Sharīʿah And Accounting Issues Involved

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PROJECT TOPIC AND MATERIAL ON BENEFICIAL OWNERSHIP IN ISLAMIC FINANCE: HIGHLIGHTS ON SHARĪʿAH AND ACCOUNTING ISSUES INVOLVED

The Project File Details

  • Name: Beneficial Ownership In Islamic Finance: Highlights On Sharīʿah And Accounting Issues Involved
  • Type: PDF and MS Word (DOC)
  • Size: [70 KB]
  • Length: [56] Pages

 

 

Introduction

The concept of beneficial ownership has long been established in Anglo-American common law through the development of trust law aiming at distinguishing beneficial ownership from legal ownership. Unlike the common law, civil law does not have provisions for trust that forms the basis for introduction of beneficial ownership in common law. Today, as Islamic banking and finance grows exponentially,the issue of beneficial ownership has become the centre of debate, among many stakeholders particularly Sharīʿah scholars who are points of reference on the Sharīʿah compliance of all activities of Islamic banking and finance. Despite much attention given to this issue there remain gaps.

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