What do you mean by 'zakat base' in accounting terms. How is it different from the net-worth of a company ?

Zakat means the  calculation,     reviewing  and announcing  of Zakat  on   money  .It is     governed    by    a    group    of Accounting   rules,    extracted  from the  sources  of Islamic Shari’ah, 

A term used in Islamic finance to refer to the obligation that an individual has to donate a certain proportion of wealth each year to charitable causes. Zakat is a mandatory process for Muslims in order to physically and spiritually purify their yearly earnings that are over and above what is required to provide the essential needs of a person or family.

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