Conceptual Framework for Financial Reporting by Islamic Financial Institutions

SS 42 SS 42 – Financial Rights and How They Are Exercised and Transferred shariah ETH 1 Code of ethics for the employees of Islamic financial institutions. “Illustrative Condensed Interim Financial Statements for Islamic Banks and Similar Institutions” FAS 36 FAS 36 “First Time Adoption of AAOIFI Financial Accounting Standards” Accounting AS 5 Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements auditing SS 19 SS 19 – Loan (Qard) shariah FAS 12 FAS 12 – General Presentation and Disclosure in the Financial Statements of Islamic Insurance Companies Accounting GS 17 GS 17 “Shari’ah Compliance and Fiduciary Ratings of Sukuk and Other Islamic Finance Instruments” governance