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Intangible assets are regarded as one of the most important asset classes for financial institutions, and their importance and consideration is rapidly increasing. There are existing, well established conventional standards on intangible assets (IA); however the Shariah standard on IA is discussed rather minimally. Thus, this paper attempts to discuss the vital issues related to intangible assets: recognition and measurement, financing and trading, and zakāh, which represents a grey area fordoi:10.22452/js.vol23no2.5 fatcat:ljywb7ytmvfvdm2rqcbo245dya