Risk Analysis for Islamic Banks

Van Greuning, Hennie ; Iqbal, Zamir

Washington, DC:World Bank

关键词: ACCOUNT HOLDERS;    ACCOUNTANT;    ACCOUNTING;    ACCOUNTING STANDARDS;    AMORTIZATION;   

DOI  :  10.1596/978-0-8213-7141-1
RP-ID  :  42481

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This publication provides acomprehensive overview of topics related to the assessment,analysis, and management of various types of risks in thefield of Islamic banking. It is an attempt to provide ahigh-level framework (aimed at non-specialist executives)attuned to the current realities of changing economies andIslamic financial markets. The Islamic financial system isnot limited to banking; it also covers capital formation,capital markets, and all types of financial intermediationand risk transfer. Islamic finance was practicedpredominantly in the Muslim world throughout the middleages, fostering trade and business activities with thedevelopment of credit. The growth of Islamic financecoincided with the current account surpluses ofoil-exporting Islamic countries. The Middle East saw amushrooming of small commercial banks competing for surplusfunds. The Islamic Republics of Iran, Pakistan, and Sudanannounced their intention to make their financial systemscompliant with Shariah.