Sukuk are financial certificates that provide an investor with proportionate beneficial ownership of an asset, and returns based on this ownership. They are commonly referred to as Islamic bonds and have proven popular as an alternative source of funding. In 2014 the UK government issued its first sovereign Sukuk, followed by its second sovereign Sukuk in 2021.
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The market for Sukuk
Useful links
Online articles
The ICAEW Library provides access to a range of online articles from leading business and finance journals on sukuk. ICAEW members and ACA students can obtain articles from the Journal of Islamic Accounting and Business Research by contacting the Library enquiry service by telephone on +44 (0)20 7920 8620 or by email at library@icaew.com.
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