This study aims to demonstrate the accounting implications of Central Bank Digital Currency (CBDC) with a focus on an Islamic perspective. This study examines the opportunities and risks associated with Central Bank Digital Currency (CBDC) accounting aspects in the context of Islamic finance. Considering the Islamic accounting principles that prohibit interest, promote transparency an…
"Understanding Islamic Finance is the fruit of many years of hard work by the author based on his understanding of Islamic law and the principles of Islamic economics. Islamic economic system being a rule-base system can be understood very well when viewed as a set of contracts.