ACCA P4考官文章 2013年12月（ASPECTS OF ISLAMIC FINANCE）
楼主#更多 发布于：2013-11-15 16:50
This article aims to continue to develop the understanding of Islamic finance and follows the first article on this subject, 'Islamic finance – theory and practical use of sukuk bonds', published in February 2013 (see 'Related links'). The first article focused on Sukuk finance and case studies where Sukuk finance was utilised. This article is more general and considers different aspects, issues and developments of Islamic finance. It also extends the explanations provided in the appendix to the first article.
Islamic finance has been a recent addition to the Paper P4 syllabus. It is expected that future questions in this area will focus on developments and understanding of Islamic finance. However, questions could also focus on the application of Islamic finance as an additional source of finance, and assessing its benefits and drawbacks, in different business scenarios and situations.