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Document Details
Document Type
:
Article In Journal
Document Title
:
Salam, A Shari'ah Alternative for Conventional Finance: Financial and Accounting Perspective
السلم بديل شرعي للتمويل المصرفي المعاصر نظرة مالية ومحاسبية
Subject
:
Articles
Document Language
:
Arabic
Abstract
:
The research specifies the financial features of Salam contract, which provides cash finance with a definite cost of financing. The financing party protects himself from commodity price fluctuations through entering into a future contract by purchasing a commodity which matches in description, dale of delivery and genre with the Saiam commodity which he luif* sold The jurisprudcutiut busts for accepting sucli model is Ma led. Tins. IK done by showing that specification of Salam commodity is forbidden basically to eliminate uncertainly (Gharar). Stipulation of spot payment of Salam capital is also considered, but if it is dictated due to the need of the parlies concerned and the prevailing circumstances, then far reaching results might incur. Salam, as used in practice, is reviewed and accounting rules for recording Salam transactions and profit are suggested.
ISSN
:
1018-7383
Journal Name
:
Islamic Economics Journal
Volume
:
12
Issue Number
:
1
Publishing Year
:
1420 AH
2000 AD
Number Of Pages
:
50
Article Type
:
Article
Added Date
:
Sunday, October 11, 2009
Researchers
Researcher Name (Arabic)
Researcher Name (English)
Researcher Type
Dr Grade
Email
التجاني عبد القادر أحمد
ELTEGANI A. AHMED
Researcher
Files
File Name
Type
Description
21063.pdf
pdf
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