English for al-wa’ad bil ba’i/ bai’/ bay’ (الوعد بالبيع). It is usually embedded in exchange-based contracts (uqud al-mua’wadhah) such as…
A type of assets that has physical substance and property, such as inventory items, buildings, manufacturing equipment or machinery, and...
One of the assets that a bank holds on its balance sheet (statement of financial position). Banks assets consist of...
The assets that a bank holds on its balance sheet (statement of financial position). Banks assets consist of loans extended...
In the context of Islamic financial accounting, an asset is recognized in the balance sheet (statement of financial position) when…
A murabaha contract between a purchaser and an investment agent (wakil bil istithmar) acting as mudarib or investment agent on…
An asset that has no physical aspects/ features. Non-physical assets include goodwill, brand awareness (assets corresponding to brand equity), and...
An entity's total assets less intangible assets such as goodwill, all liabilities and the par value of preferred stock. Intangible...
An acronym for non-taggable asset; an asset that meets the criteria of fixed assets but cannot be physically tagged due...
An asset that meets the criteria of fixed assets but cannot be physically tagged due to its sensitive features, size,...
