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Ba’i Mutlaq

A sale (ba'i) that involves the exchange of an asset for specified monetary units (the price). With respect to the...

    Absolute Sale

    A sale (ba'i) that involves the exchange of an asset for specified monetary units (the price). With respect to the...

      Uqud al-Muawadhat

      Arabic (عقود المعاوضات) for commutative contracts (contracts of exchange: exchange transaction). A type of contracts (uqud- plural of aqd) whereby...

        Uqud al-Muawadat

        Arabic (عقود المعاوضات) for commutative contracts (contracts of exchange: exchange transaction). A type of contracts (uqud- plural of aqd) whereby...

          Al-Fadala

          In Islamic fiqh, fadala (or fadhala), الفضالة, refers to the act(s) of al-fodhouli (al-fuduli), i.e., a person (natural or legal)...

            Al-Fadalah

            In Islamic fiqh, fadalah (or fadhalah), الفضالة, refers to the act(s) of al-fodhouli (al-fuduli), i.e., a person (natural or legal)...

              HC

              It stands for historical cost; in the conventions of Islamic accounting, the historical cost of an asset is its fair...

                Historical Cost

                In the conventions of Islamic accounting, the historical cost of an asset is its fair value at the date of...

                  Mukhabarah

                  Arabic (مخابرة) for sharecropping whereby a plot of land is rented for part of its yield (ghallah). It is a...

                    Mukhabara

                    Arabic (مخابرة) for sharecropping whereby a plot of land is rented for part of its yield (ghalla). It is a...