Papers by Syahida Abdullah
Intangible assets are regarded as one of the most important asset classes for financial instituti... more Intangible assets are regarded as one of the most important asset classes for financial institutions, and their importance and consideration is rapidly increasing. There are existing, well established conventional standards on intangible assets (IA); however the Shariah standard on IA is discussed rather minimally. Thus, this paper attempts to discuss the vital issues related to intangible assets: recognition and measurement, financing and trading, and zakāh, which represents a grey area for the Islamic finance industry. The research employs critical analysis. It aims to provide clarification on the concept of intangible assets from the point of view of the Shariah as well as an analysis of pertinent Shariah issues on IA. This research explores the following: (i) there is an issue of gharar in the identification and determination of IA due to non-existence of any physical substance and due to future benefit being a probabilistic matter; (ii) it is generally permissible to finance an...
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The International Journal of Excellence in Islamic Banking and Finance, 2014
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ISRA International Journal of Islamic Finance, 2012
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ipedr.com
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Journal of Chinese Entrepreneurship, Jan 1, 2009
PurposeThe purpose of this paper is to discuss Malaysia's industria... more PurposeThe purpose of this paper is to discuss Malaysia's industrial development since achieving its independence in 1957 to 2007. The industrial development in Malaysia has gradually shifted from mere trading type of activities to technology based entrepreneurial ...
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… ON REGIONAL CO-OPERATION IN SCIENCE …
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Asian Journal of Technology …, Jan 1, 2008
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Papers by Syahida Abdullah