INTRODUCTION
The origin of Shariah (Islamic Law) rulings on how
Muslims should conduct their economic and financial
affairs are as old as Islamic itself. However, the
modern history of Islamic banking can be traced back
to 1960s. It was not until last decade that Islamic
banking emerged as an established player on
financial scene. MiIDle East and Malaysia remains
hub of Islamic finance though most important
development is emergence of non-Muslim countries
as powerful centres of Islamic banking and finance.
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