[1]
Hamza Khalifa Ali Imdina, “A Conceptual Framework for Measuring and Disclosing Digital Assets in Islamic Financial Institutions: A Maqasid al-Shariah Approach and Alignment with IAS/IFRS Standards ”, jshd, vol. 2, no. 3, pp. 555–572, Aug. 2026, doi: 10.65421/jshd.v2i3.287.