Hamza Khalifa Ali Imdina 2026. A Conceptual Framework for Measuring and Disclosing Digital Assets in Islamic Financial Institutions: A Maqasid al-Shariah Approach and Alignment with IAS/IFRS Standards . Journal of Scientific and Human Dimensions. 2, 3 (Aug. 2026), 555–572. DOI:https://doi.org/10.65421/jshd.v2i3.287.