In many ways the Islamic financial industry faces different issues to those that the international standards have been designed to address. For example, the principle of risk sharing is at the core of the Islamic financial industry. It changes the nature of the risks faced by Islamic financial institutions and their customers.
Unlike ordinary depositors, the holders of unrestricted investment accounts in theory share some of the risks that in a conventional institution would be borne exclusively by the shareholders of the bank. However, it is possible to concentrate too much on the differences and not enough on the similarities.