What is it about?
Time Value of Money (TVM) concept is debatable in Islamic economic discourse. We discuss for the first time how the religious theory of Ibn ‘Āshūr’s maqāṣid al-Sharī‘ah sees the TVM practice in Islamic accounting.
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This page is a summary of: Time value of money in Islamic accounting practice: a critical analysis from maqāṣid al-Sharī‘ah, Journal of Islamic Accounting and Business Research, October 2020, Emerald,
DOI: 10.1108/jiabr-09-2018-0155.
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