Articles

Vol. 334 (2022)

Harmonization of Conventional Accounting with Islamic Accounting

Pages: 515-524

PDF (Język Polski)

Abstract

The article shows the growing role of Islamic economy and capital in the world. Selected undertakings to encourage Islamic capital investment in France, the UK and the USA are presented. The conclusion is that it is necessary to harmonize Islamic accounting with conventional accounting, showing both the reasons and the difficulties of legislative work in this area.