ماجستير المحاسبة التكافلي (AAOIFI و IFRS)

سياق البرنامج
This masterclass is part of the Market-Development Suite, positioning the AAOIFI Centre as a specialist technical resource for the Takaful sector. It covers Takaful accounting comprehensively from both the AAOIFI and IFRS perspectives.

Why This Programme Matters
Takaful accounting sits at the intersection of Shari’ah compliance and financial reporting standards. Practitioners must understand AAOIFI Financial Accounting Standards applicable to Takaful operations, manage surplus distribution and re-Takaful treatment, and navigate the growing convergence with IFRS 17. This masterclass addresses all three dimensions.

Programme Approach
Delivered in English over two days in a hybrid format. Combines presentations, case studies, and practical exercises comparing AAOIFI FAS and IFRS 17 treatment.

Day 1: Takaful Foundations and AAOIFI Accounting Requirements

• Overview of Takaful models: Wakalah, Mudarabah, and Hybrid
• AAOIFI Financial Accounting Standards applicable to Takaful
• Contribution accounting, recognition, and measurement
• Underwriting surplus: calculation, distribution, and disclosure
• Re-Takaful: accounting treatment and risk transfer considerations

Day 2: IFRS 17 Comparison and Practical Application

• Overview of IFRS 17 and its applicability to Takaful entities
• Measurement models: Building Blocks Approach and Premium Allocation Approach
• Key differences and reconciliation between AAOIFI FAS and IFRS 17
• Presentation and disclosure requirements
• Practical case studies and discussion