Shariah – Page 90 – Fincyclopedia

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Al-Naqd wa Ashbah al-Naqd

An Arabic term that denotes cash and cash equivalents. This refers to the monetary assets that are held by an...

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...