Accounting implications in Islamic banking (M.B.A Dissertation)

This dissertation utilizes a case study to acquire data regarding methods used by the Faysal Islamic Bank of Bahrain to mobilize customers' funds. This study also examines the effects of the Islamic Accounting Standard no.1 on the transfer of Unrestricted Investment Mudaraba, as well as the related issue of imbalance in capital adequacy ratios. Faysal Islamic Bank's experiences with these new standards are evaluated, as it is the first institution to adopt these new Islamic accounting regulations.