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Abstract
Intangible assets are becoming evident in a number of Islamic financial products. Their presence in the Islamic financial market is due to their ability to address and accommodate the pressing need to diversify the asset pool in the industry. Despite their increasing presence in a number of Islamic financial products, their nature and characteristics have not been the subject of the research they deserve. Hence this research is undertaken to examine the definition, concept and legality of this class of asset: intangible assets.
Keywords
Sharīʿah
Intangible assets
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This work is licensed under a Creative Commons Attribution 4.0 International License.
How to Cite
Bouheraoua, S., Mohamad, S., Kasri, N. S., & Abdullah, S. (2014). A Critical Analysis of Sharīʿah Issues in Intangible Assets. ISRA International Journal of Islamic Finance, 6(2), 157–161. Retrieved from https://journal.inceif.edu.my/index.php/ijif/article/view/192