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Unveiling IASB standardization projects and its influence on the position of Takaful Industry in Indonesia

Tanggal Publikasi: 21 Des 2022

Abstrak

Purpose – This paper aims to explore the alignments of the Takaful industry between the Islamic and the International Financial Reporting Standards (IFRS) requirement and the subsequent social and political consequences.

Keyword

Indonesia, IFRS, Political economy, AAOIFI, Standardization, Takaful industry