MP A R Munich Personal RePEc Archive A critical analysis of Mudarabah & a new approach to equity financing in Islamic finance Shaikh, Salman Ahmed International Association of Islamic Banks 01. July 2011 Online at http://mpra.ub.uni-muenchen.de/19697/ MPRA Paper No. 19697, posted 19. September 2011 / 12:03 A Critical Analysis of Mudarabah & A New Approach to Equity Financing in Islamic Finance Journal of Islamic Banking & Finance, ISSN 1814-8042 By Salman Ahmed Shaikh Project Director
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Off-balance-sheet activities, earnings persistence and stock prices: Evidence from operating leases* Weili Ge University of Washington Business School University of Washington Mackenzie Hall, Box 353200 Seattle, WA 98195 (206) 221-4835 geweili@u.washington.edu November 22, 2006 Abstract This paper examines the implications of the off-balance-sheet treatment of operating leases for future earnings and stock returns. The property rights granted by an operating lease contract generate both future
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equity are the resources that are used to make the organization’s assets and accounting equation. Capitals influence owner’s equity; for example, issuing stocks. Once the business is up and running, income and also expenses will be added to the balance sheet (Tracy, 2015). Assets incorporate everything the organization maintains. There are two kinds of assets: the tangible assets such as property and equipment and intangible assets such as trademarks ("Asset", 2015). Liabilities are obligations the
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● Repricing model, or funding gap model: analyzes impact of interest rate shifts on NII via widely-used technique known as gap analysis ● Duration model: analyzes impact of interest rate shifts on market value of assets, liabilities and off balance sheet items, to determine sensitivity of institution’s net worth to those shifts • Second approach offers more comprehensive view than repricing model of aggregate impact of rate volatility on institution’s financial condition over life of existing
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Introduction to Quantitative Principles Dr. Raju Singh April 12, 2010 . This report is the study of a six day season of a company Tropical Thirst’s lemonade stand and to create a journal of its transactions and produce an income statement and balance sheet into the operation of the business. The summary report will explain the nature of the business based on the number as it relates to the health of the operation. Based on the findings of the report, there are some recommendations as to how to best
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AUDIT AND THE FULL SCOPE AUDIT! 2 MAJOR FUNDS CONCEPT • MAJOR FUNDS MUST BE REPORTED SEPARATELY • NONMAJOR FUNDS REPORTED IN THE AGGREGATE IN A SINGLE COLUMN • A BALANCE SHEET TEST OR AN OPERATING STATEMENT TEST 3 IDENTIFYING MAJOR FUNDS •THE GENERAL FUND •THIS FUND IS ALWAYS MAJOR •OTHER FUNDS (BALANCE SHEET OTHER TEST OR OPERATING STATEMENT TEST): 4 IDENTIFYING MAJOR FUNDS – CON’T. • A FUND NEED ONLY EXCEED 10% OF ASSETS OR LIABILITIES OR 10% REVENUES OR EXPENDITURE/EXPENSES
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Chapter -2 Discussion Questions Page-41 1. What is the fundamental accounting equation? Fundamental accounting equation is the relationship between assets and liabilities plus owner’s equity i.e. Assets = Liabilities + Owner’s Equity 2. What are expenses? An expense is an outflow of cash, use of other assets, or the incurring of a liability. Expenses cause a decrease in owner’s equity. 3. What is revenue? Revenue is the inflow of money or other assets that results from
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Equation ACC 300 April 28, 2014 Accounting Equation The accounting equation is an important part of a financial statement. It gives, at all times, proper information because it gathers the appropriate numbers that explain a company’s assets. A balance sheet portrays the financial situation of a company at any given point. The accounting equation is known as: Assets equals Liabilities plus Owner’s Equity. Assets refer to the resources that the business owns, such as accounts receivable, machinery
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this report comes from data collected from the (SEC) Security Exchange and Commission and Amazons reports. In addition, The Company’s balance sheet and income statement is analyzed to answer the following questions: What are the company’s total assets at the end of its most recent annual reporting period? Amazons December 31, 2013 Consolidated Balance Sheet (in millions) reflects total assets of $40,159,000. Why is this important? Because it represents growth, the financial position of Amazon
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Principles of Accounting Good accounting practices are vital in running any business operation fluidly. In business, accounting is used to make critical decisions. It is the numbers. It is always about the numbers, and good, strong accounting skills are needed to understand and interpret these numbers. The purpose of this paper is to define the purpose of accounting, identify the four basic financial statements, and explain how they are interrelated and whom they are useful to. Accounting “Accounting
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