Accounting Implications of the impact of COVID-19 pandemic

FAS 27 FAS 27 – Investment Accounts* Accounting GS 17 GS 17 “Shari’ah Compliance and Fiduciary Ratings of Sukuk and Other Islamic Finance Instruments” governance FAS 6 FAS 6 – Equity of Investment Accountholders and their Equivalent Accounting FAS 32 FAS 32 – Ijarah Accounting SS 42 SS 42 – Financial Rights and How They Are Exercised and Transferred shariah SS 31 SS 31 – Controls on Gharar in Financial Transactions shariah FAS 36 FAS 36 “First Time Adoption of AAOIFI Financial Accounting Standards” Accounting SS 38 SS 38 – Online Financial Dealings shariah