Graduation Year


Date of Submission


Document Type

Campus Only Senior Thesis

Degree Name

Bachelor of Arts



Reader 1

Marc Massoud

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© 2014 Hashim M. Jamil


This paper investigates by analyzing the Middle East, whether culture, with the significant influence of Islam, hinders the use of International Financial Reporting Standards (IFRS). Doctrines within the Islamic faith creates irreconcilable accounting practices that do not comply with IFRS. The two primary features of Islam that distinguishes Islamic accounting from conventional accounting, are the tenets of zakat and riba. Ultimately this paper discusses how these principles cause hindrance in the use of IFRS.

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