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3. AAOIFI (2001c), Accounting, Auditing and Governance Standards for Islamic Financial Institutions, Accounting and Auditing Organization for Islamic Financial Institutions, Bahrain.
4. Abdalati, H. (1980), Islam in Focus, Islamic Teaching Centre, Riyadh.
5. Abdul Rahman, A.R. (2002), “Zakat accounting, creating business wealth”, Akauntan Nasional, August, pp. 11‐16.