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FAS 41 “Interim Financial Reporting”

Standard No. FAS 41
Accounting
Effective: January 1, 2023
ENGLISH
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About This Standard

AAOIFI Financial Accounting Standard (FAS) 41 “Interim Financial Reporting” is set out in paragraphs 01-15. All the paragraphs have equal authority. This standard should be read in the context of its objective and the Conceptual Framework for Financial Reporting as endorsed by AAOIFI. All AAOIFI FASs shall be read in conjunction with the definitions, Shari’ah principles and rules and key considerations provided by AAOIFI Shari’ah Standards (SS) in respect of such products and matters.

Standard Outline

  1. Preface
  2. Introduction
  3. لمحة عامة
  4. Interim Financial Reporting
  5. Objective of the standard
  6. Scope
  7. Definitions
  8. Principles for preparation of interim financial reports
  9. Effective date
  10. Appendix A: Adoption of the standard
  11. Appendix B: Primary statements under various AAOIFI FASs
  12. Appendix C: Basis for conclusions
  13. Appendix D:
  14. Brief history of the preparation of the standard
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