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 [Internet]. 2026 Aug. 18 [cited 2026 Aug. 19];2(3):555-72. Available from: https://jshd.com.ly/index.php/jshd/article/view/287