Sukuk

Author:

Ahmed Essia Ries1,Islam Aminul2,Hashim Fathyah3

Affiliation:

1. University of Nizaw, Oman

2. Universiti Malaysia Perlis, Malaysia

3. Universiti Sains Malaysia, Malaysia

Abstract

The chapter reviews and describes the history and development of Sukuk. It starts with the basic concept of Sukuk, its history and the basic foundations of Sukuk in Shari'ah. The chapter also outlines the sources of Shari'ah and the concept of Ijtihad. Basic principles of the Islamic financial system, and the concept of debt and equity in Islam are also discussed. Finally, the chapter continues with an outline of the development of the Sukuk market and the types of Sukuk structures.

Publisher

IGI Global

Reference92 articles.

1. AAOIFI. (2012). Shari’ah Standard No. 17 on Investment Sukuk. Retrieved from https://aaoifi.com

2. Abdelaal, M. A. (2012). Taqlid v. Ijtihad: the rise of Taqlid as the secondary judicial approach in Islamic jurisprudence. Journal Jurisprudence, 14, 151-172.

3. Compare and contrast Sukuk (Islamic Bonds) with conventional bonds, are they compatible?;T. A.Afshar;Journal of Global Business Management,2013

4. Islamic Banks and Investment Financing

Cited by 2 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. The Evaluation of Cash Waqf Linked Sukuk (CWLS) Retail Implementation and Its Potential Effects on Socioeconomic Development;Sosyal Ekonomik Araştırmalar Dergisi;2023-10-31

2. Congruity or dispel? A segmented bibliometric analysis of Sukuk structures;International Journal of Islamic and Middle Eastern Finance and Management;2022-06-29

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