“Illustrative Condensed Interim Financial Statements for Islamic Banks and Similar Institutions”

SS 5 SS 5 – Guarantees shariah FAS1 Financial Accounting Standard (1) General Presentation and Disclosure in the Financial Statements of Islamic Banks and Financial Institutions Auditing (ASI) FAS 39 FAS 39 “Financial Reporting for Zakah” Accounting FAS 48 FAS 48 “Promotional Gifts and Prizes”​ Accounting FAS 35 FAS 35 – Risk Reserves Accounting FAS 42 FAS 42 “Presentation and Disclosures in the Financial Statements of Takaful Institutions” Accounting FAS 51 FAS 51 “Participatory Ventures” Accounting SS 43 SS 43 – Insolvency shariah