Download e-book for iPad: Accounting, Auditing and Governance for Takaful Operations by Sheila Nu Nu Htay

By Sheila Nu Nu Htay

ISBN-10: 1118503961

ISBN-13: 9781118503966

A entire consultant to present matters and practices in governance for Takaful and re-Takaful operations

As the worldwide call for for Islamic assurance items raises, an intensive figuring out of Takaful ideas is key for accountants, auditors, and leaders of businesses providing those items. This ebook covers the fundamental accounting rules and practices of Takaful operations, together with the segregation of resources, liabilities, source of revenue, and charges among the Takaful operator and members; the atmosphere apart of money reserves for assembly awesome claims and destiny claims; and the administration of profit and expenditure. that includes huge case experiences from real-world events, this e-book is the best primer for accounting scholars and practitioners unusual with Islamic finance and Takaful operations.

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Extra resources for Accounting, Auditing and Governance for Takaful Operations

Example text

With this readership in mind, the book has been written in such a way that a reader would have no difficulty understanding the content. Special care was given to ensure that less technical jargon was used and that the language was kept as simple as possible. Similarly, with the potential dryness of the subjects being discussed in mind, every attempt has been made to keep the discussion interesting through the use of easy-to-understand examples and figures. Although the book is seen as an introduction to accounting, auditing, and governance issues related to takaful operations, we have assumed that readers will be acquainted with the very basic concepts of Islamic finance.

After that, the discussion is aimed at providing a brief look at the operating environment of takaful operators—specifically the accounting and governance aspects. This includes the accounting and governance standards and guidelines as well as the organisations that set them. The discussion in this chapter is mostly focused on the standard-setting organisations and institutions. Chapter 3 provides a detailed look at the financial reporting requirements of a takaful operator. The emphasis of this chapter is mostly on the requirements of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards for takaful operators.

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Accounting, Auditing and Governance for Takaful Operations by Sheila Nu Nu Htay

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