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• Definitions of Ijara
• Identifying (and separating) an Ijarah
• Classification of Ijarah
• Ijarah term
• Accounting and financial reporting by the lessee.
• Accounting and financial reporting by the lessor.
• Ijarah MBT: transfer of underlying asset’s ownership.
• Sale and Ijarah-back transactions
• Other related accounting treatments such as Hamish Jiddiyah, Forward Ijarah