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FAS 23 – Consolidation

Standard No. FAS 23
Accounting
Effective: May 9, 2007
ENGLISH
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About This Standard

The purpose of this standard is to establish the principles for consolidating the financial statements of an Islamic Financial Institution (IFI)() and entities under its control that are subject for consolidation.

Standard Outline

  1. Preface
  2. Statement of the Standard
  3. 1. Scope of the Standard
  4. 2. Definitions
  5. 3. Determination and Scope of Consolidated Financial Statements
  6. 4. Presentation of Consolidated Financial Statements
  7. 5. Consolidation Procedures
  8. 6. Disclosure Requirements
  9. 7. Effective Date
  10. Adoption of the Standard
  11. Appendix (A): Brief History of the Preparation of the Standard
  12. Appendix (B): Reasons for the Standard
  13. Appendix (C): Basis for Conclusions
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