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FAS 15 – Provisions and Reserves in Islamic Insurance Companies

Standard No. FAS 15
Accounting
Effective: May 2, 2001
ENGLISH
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About This Standard

a) The main technical provisions which are established by Islamic insurance companies (company/companies)() to provide for claims related to unearned contributions, outstanding claims, and claims incurred but not reported.

Standard Outline

  1. Preface
  2. Statement of the Standard
  3. 1. Scope of the Standard
  4. 2. Technical Provisions
  5. 3. Reserves
  6. 4. Effective Date
  7. Adoption of the Standard
  8. Appendix (A): Brief History of the Preparation of the Standard
  9. Appendix (B): Juristic Rules for Provisions and Reserves in Islamic Insurance Companies
  10. Appendix (C): Reasons for the Standard
  11. Appendix (D): Basis for Conclusions
  12. Appendix (E): Definitions
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