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There had been a need to put in place a proper Islamic accounting framework, as it is vital for the Islamic institutions to adopt proper Islamic accounting standards.
The article will highlight the concept and key principles of Islamic banking and finance; discuss the development of the conceptual Framework for accounting for Islamic Finance, some of the main issues in the accounting for Islamic modes of finance in accordance with Islamic Shari’a rules and principle and Basic assumptions and criteria for Islamic accounting
Aminu Olayinka Abdulrahim has been with Mai Idriss Alooma Polytechnic Gedam Yobe, Nigeria since 2008 As HOD Accountancy Dept.
He obtained HND Accountancy From Kano Poly.
PGD Financial Management From ATBU Bauchi.
He is a Fellow member of Islamic Institute of Account and Finance Of Nigeria, Member International Research and Development Uyo Nigeria.
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