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Introduction to Islamic Rules of Financial Accounting by Ahmed M. Abohebeish can be considered a recent addition to the growing literature on Islamic accounting. He taught accounting at many universities in USA and Middle East. He has more than 30 years of experience in the field of accounting in national and international corporations. The author has researched the subject matter for 25 years. Rather than using a common title such as ‘Islamic Accounting’, the author uses ‘Islamic Rules of Financial Accounting’. The author mentions that this book can be helpful for both Muslims and non-Muslims. Muslims will be able to know about this issue in the light of their own religion and non-Muslims can evaluate and criticise the Islamic theories. One important aspect of this book is that the author makes a comparative analysis of the Western practices and the Islamic rules of financial accounting.