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Browse our comprehensive collection of AAOIFI Accounting, Auditing, Governance, and Ethics standards for Islamic financial institutions. Use the filters and search below to find any standard by number, title, or keyword.
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accounting-fas Accounting 52
AAOIFI Conceptual Framework for Financial Reporting
AAOIFI Conceptual Framework for Financial Reporting
FAS 1 “General Presentation and Disclosures in the Financial Statements”
AAOIFI Financial Accounting Standard (FAS) 1 “General Presentation and Disclosures in the Financial Statements” is set out in paragraphs 01-175. All the...
FAS 10 – Istisna’a and Parallel Istisna’a
This standard aims at setting out accounting rules for recognising, measuring and disclosing the transactions of Istisna’a and parallel Istisna’a that are...
FAS 12 – General Presentation and Disclosure in the Financial Statements of Islamic Insurance Companies
The emergence of Islamic insurance companies() as relatively new organizations and the great challenge they face to successfully serve the societies in...
FAS 13 – Disclosure of Bases for Determining and Allocating Surplus or Deficit in Islamic Insurance Companies
The purpose of this standard is to establish the rules that regulate the disclosure of bases for determining and allocating surplus or...
FAS 14 – Investment Funds
This standard covers the form and content of financial statements of investment vehicles or investment funds,() which are established and managed according...
FAS 15 – Provisions and Reserves in Islamic Insurance Companies
a) The main technical provisions which are established by Islamic insurance companies (company/companies)() to provide for claims related to unearned contributions, outstanding...
FAS 16 – Foreign Currency Transactions and Foreign Operations
Foreign Currency Transactions and Foreign Operations
FAS 18 – Islamic Financial Services Offered By Conventional Financial Institutions
Islamic Financial Services Offered By Conventional Financial Institutions
FAS 19 – Contributions in Islamic Insurance Companies
This standard aims to set out the accounting rules for recognising, measuring, presenting and disclosing the contributions made on the basis of...
FAS 2 – Murabaha and Murabaha to the Purchase Orderer
Murabaha and Murabaha to the Purchase Orderer
FAS 21 – Disclosure on Transfer of Assets
The purpose of this standard is to establish the rules that regulate the disclosure of the transfer of assets operations between different...
FAS 23 – Consolidation
The purpose of this standard is to establish the principles for consolidating the financial statements of an Islamic Financial Institution (IFI)() and...
FAS 24 – Investments in Associates
This standard sets out the accounting principles for recognising, measuring, presenting and disclosing the investments in associate entities made by an Islamic...
FAS 25 – Investment in Sukuk, Shares and Similar Instruments
Investment in Sukuk, Shares and Similar Instruments
FAS 26 – Investment in Real Estate
Updated as of 10 November 2022 in line with consequential amendment of FAS 1 “General Presentation and Disclosures in the Financial Statements”...
FAS 27 – Investment Accounts*
Investment accounts are a key component of the financial statements of Islamic Financial Institutions. The previous Financial Accounting Standard No. (5): Disclosures...
FAS 28 – Murabaha and other deferred payment sales
AAOIFI Financial Accounting Standard (FAS) 28 “Murabaha and Other Deferred Payment Sales” is set out in paragraphs 01 – 53. All the...
FAS 3 – Mudaraba Financing
This standard aims at setting out accounting rules for recognising, measuring and disclosing the transactions of Mudaraba financing that are carried out...
FAS 30 – Impairment, Credit Losses and Onerous Commitments
Updated as of 10 November 2022 in line with consequential amendment of FAS 1 “General Presentation and Disclosures in the Financial Statements”...
FAS 31 – Investment Agency (Al-Wakala Bi Al-Istithmar)
AAOIFI Financial Accounting Standard (FAS) 31 “Investment Agency (Al-Wakala Bi Al-Istithmar)” is set out in paragraphs 01 – 53. All the paragraphs...
FAS 32 – Ijarah
AAOIFI Financial Accounting Standard (FAS) 32 “Ijarah” is set out in paragraphs 01-112. All the paragraphs have equal authority. This standard should...
FAS 33 – Investments in Sukuk, Shares and Similar Instruments
Updated as of 10 November 2022 in line with consequential amendment of FAS 1 “General Presentation and Disclosures in the Financial Statements”...
FAS 34 – Financial Reporting for Sukuk-holders
AAOIFI Financial Accounting Standard (FAS) 34 “Financial Reporting for Sukuk-holders” is set out in paragraphs 1-21. All the paragraphs have equal authority....
FAS 35 – Risk Reserves
AAOIFI Financial Accounting Standard (FAS) “Risk Reserves” is set out in paragraphs 01-31. All the paragraphs have equal authority. This standard should...
FAS 36 “First Time Adoption of AAOIFI Financial Accounting Standards”
AAOIFI Financial Accounting Standard (FAS) 36 “First Time Adoption of AAOIFI Financial Accounting Standards” is set out in paragraphs 01-23. All the...
FAS 37 – Financial Reporting by Waqf Institutions
Developed with support from Al-Shawi Foundation, and cooperation with Future Investment AAOIFI Financial Accounting Standard (FAS) 37 “Financial Reporting by Waqf Institutions”...
FAS 38 “Wa’ad, Khiyar and Tahawwut”
AAOIFI Financial Accounting Standard (FAS) 38 “Wa’ad, Khiyar and Tahawwut” is set out in paragraphs 01-35. All the paragraphs have equal authority....
FAS 39 “Financial Reporting for Zakah”
AAOIFI Financial Accounting Standard (FAS) 39 “Financial Reporting for Zakah” is set out in paragraphs 01-18. All the paragraphs have equal authority....
FAS 4 – Musharaka Financing
This standard aims at setting out accounting rules for recognising, measuring and disclosing the transactions of Musharaka financing that are carried out...
FAS 40 “Financial Reporting for Islamic Finance Windows”
AAOIFI Financial Accounting Standard (FAS) 40 “Financial Reporting for Islamic Finance Windows” is set out in paragraphs 01-13. All the paragraphs have...
FAS 41 “Interim Financial Reporting”
AAOIFI Financial Accounting Standard (FAS) 41 “Interim Financial Reporting” is set out in paragraphs 01-15. All the paragraphs have equal authority. This...
FAS 42 “Presentation and Disclosures in the Financial Statements of Takaful Institutions”
AAOIFI Financial Accounting Standard (FAS) 42 “Presentation and Disclosures in the Financial Statements of Takaful Institutions” is set out in paragraphs 01-15....
FAS 43 “Accounting for Takaful: Recognition and Measurement”
AAOIFI Financial Accounting Standard (FAS) 43 “Accounting for Takaful: Recognition and Measurement” is set out in paragraphs 01-136. All the paragraphs have...
FAS 44 “Determining Control of Assets and Business”
AAOIFI Financial Accounting Standard (FAS) 44 “Determining Control of Assets and Business” is set out in paragraphs 01-28. All the paragraphs have...
FAS 45 “Quasi-Equity (Including Investment Accounts)”
AAOIFI Financial Accounting Standard (FAS) 45 “Quasi-Equity (Including Investment Accounts)” is set out in paragraphs 01-54. All the paragraphs have equal authority....
FAS 46 “Off-Balance-Sheet Assets Under Management”
AAOIFI Financial Accounting Standard (FAS) 46 “Off-Balance-Sheet Assets Under Management” is set out in paragraphs 01-29. All the paragraphs have equal authority....
FAS 47 “Transfer of Assets Between Investment Pools”
AAOIFI Financial Accounting Standard (FAS) 47 “Transfer of Assets Between Investment Pools” is set out in paragraphs 01-12. All the paragraphs have...
FAS 49 “Financial Reporting for Institutions Operating in Hyperinflationary Economies”
FAS 49 “Financial Reporting for Institutions Operating in Hyperinflationary Economies”
FAS 5 – Disclosure of Bases for Profit Allocation Between Owners’ Equity and Investment Accountholders
Disclosure of Bases for Profit Allocation Between Owners’ Equity and Investment Accountholders
FAS 50 – Financial Reporting for Islamic Investment Institutions (Including Investment Funds)
Financial Reporting for Islamic Investment Institutions (Including Investment Funds)
FAS 6 – Equity of Investment Accountholders and their Equivalent
Equity of Investment Accountholders and their Equivalent
FAS 7 – Salam and Parallel Salam
This standard aims at setting out accounting rules for recognising, measuring, presenting and disclosing Salam financing and parallel Salam transactions carried out...
FAS 8 – Ijarah and Ijarah Muntahia Bittamleek
Ijarah and Ijarah Muntahia Bittamleek
asi Auditing (ASI) 1
Financial Accounting Standard (1) General Presentation and Disclosure in the Financial Statements of Islamic Banks and Financial Institutions
AAOIFI Financial Accounting Standard (FAS) 1 “General Presentation and Disclosures in the Financial Statements” is set out in paragraphs 01-175. All the...
ss Shari'a (SS) 1
Conceptual Framework for Financial Reporting by Islamic Financial Institutions
This standard has been superseded and is no longer in effect. It has been replaced by FAS 28 "Murabaha and Other Deferred...
auditing auditing 6
AS 6 – External Shari’ah Audit (Independent Assurance Engagement on an Islamic Financial Institution’s Compliance with Shari’ah Principles and Rules)
External Shari’ah Audit (Independent Assurance Engagement on an Islamic Financial Institution’s Compliance with Shari’ah Principles and Rules)
Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements
Auditor’s Responsibility to Consider Fraud and Error in an Audit of Financial Statements
Objective and Principles of Auditing
Objective and Principles of Auditing
Testing for Compliance with Shari’a Rules and Principles by an External Auditor by External Auditor
Testing for Compliance with Shari’a Rules and Principles by an External Auditor by External Auditor
ethics ethics 1
Code of Ethics for Islamic Finance Professionals
Code of Ethics for Islamic Finance Professionals
governance governance 27
AGEB Statement 1/2025 AAOIFI Governance Standard (GS) 1 (Revised 2024) “Shari’ah Governance Framework”: External Shari’ah Audit Exemption
AGEB Statement 1/2025 AAOIFI Governance Standard (GS) 1 (Revised 2024) “Shari’ah Governance Framework”: External Shari’ah Audit Exemption
GS 1 – Shari’a Supervisory Board: Appointment, Composition and Report
Shari’a Supervisory Board: Appointment, Composition and Report
GS 1 (Revised 2024) “Shari’ah Governance Framework”
GS 1 (Revised 2024) “Shari’ah Governance Framework”
GS 10 – Shari’ah Compliance and Fiduciary Ratings for Islamic Financial Institutions
Shari’ah Compliance and Fiduciary Ratings for Islamic Financial Institutions
GS 16 “Institutional Framework for the Implementation of Ethics”
GS 16 “Institutional Framework for the Implementation of Ethics”
GS 17 “Shari’ah Compliance and Fiduciary Ratings of Sukuk and Other Islamic Finance Instruments”
GS 17 “Shari’ah Compliance and Fiduciary Ratings of Sukuk and Other Islamic Finance Instruments”
GS 19 “Shari’ah Supervisory Board: Appointment and Composition”
GS 19 “Shari’ah Supervisory Board: Appointment and Composition”
GS 20 “Shari’ah Supervisory Board: Functions and Operations”
GS 20 “Shari’ah Supervisory Board: Functions and Operations”
GS 21 “Shari’ah Supervisory Board: Review and Report”
GS 21 “Shari’ah Supervisory Board: Review and Report”
GS 22 “Application of Shari’ah Governance Principles to Islamic Finance Subsidiaries / Associates”
GS 22 “Application of Shari’ah Governance Principles to Islamic Finance Subsidiaries / Associates”
GS 23 “Application of Shari’ah Governance Principles to Islamic Finance Windows”
GS 23 “Application of Shari’ah Governance Principles to Islamic Finance Windows”
GS 4 – Audit and Governance Committee for Islamic Financial Institutions
Audit and Governance Committee for Islamic Financial Institutions
GS 5 – Independence of Shari’a Supervisory Board
Independence of Shari’a Supervisory Board
GS 6 – Statement on Governance Principles for Islamic Financial Institutions
Statement on Governance Principles for Islamic Financial Institutions
GS 7 – Corporate Social Responsibility, Conduct and Disclosure for Islamic Financial Institutions
Corporate Social Responsibility, Conduct and Disclosure for Islamic Financial Institutions
shariah shariah 61
SS 11 – Istisna’a and Parallel Istisna’a
Istisna’a and Parallel Istisna’a
SS 12 – Sharikah (Musharakah) and Modern Corporations
Sharikah (Musharakah) and Modern Corporations
SS 2 – Debit Card, Charge Card and Credit Card
Debit Card, Charge Card and Credit Card
SS 20 – Commodities in Organised Markets
Commodities in Organised Markets
SS 21 – Financial Papers (Shares and Bonds)
Financial Papers (Shares and Bonds)
SS 29 – Stipulations and Ethics of Fatwa in the Institutional Framework
Stipulations and Ethics of Fatwa in the Institutional Framework
SS 31 – Controls on Gharar in Financial Transactions
Controls on Gharar in Financial Transactions
SS 36 – Impact of Contingent Incidents on Commitments
Impact of Contingent Incidents on Commitments
SS 39 – Mortgage and its Contemporary Applications
Mortgage and its Contemporary Applications
SS 40 – Distribution of Profit in Mudarabah-based Investments Accounts
Distribution of Profit in Mudarabah-based Investments Accounts
SS 42 – Financial Rights and How They Are Exercised and Transferred
Financial Rights and How They Are Exercised and Transferred
SS 44 – Obtaining and Deploying Liquidity
Obtaining and Deploying Liquidity
SS 45 – Protection of Capital and Investments
Protection of Capital and Investments
SS 46 – Al-Wakalah Bi Al-Istithmar (Investment Agency)
Al-Wakalah Bi Al-Istithmar (Investment Agency)
SS 47 – Rules for Calculating Profit in Financial Transactions
Rules for Calculating Profit in Financial Transactions
SS 48 – Options to Terminate Due to Breach of Trust (Trust-Based Options)
Options to Terminate Due to Breach of Trust (Trust-Based Options)
SS 49 – Unilateral and Bilateral Promise
Unilateral and Bilateral Promise
SS 50 – Irrigation Partnership (Musaqat)
Irrigation Partnership (Musaqat)
SS 51 – Options to Revoke Contracts Due to Incomplete Performance
Options to Revoke Contracts Due to Incomplete Performance
SS 52 – Options to Reconsider (Cooling-Off Options, Either-Or Options, and Options to Revoke Due to Non-Payment)
Options to Reconsider (Cooling-Off Options, Either-Or Options, and Options to Revoke Due to Non-Payment)
SS 54 – Revocation of Contracts by Exercise of a Cooling-Off Option
Revocation of Contracts by Exercise of a Cooling-Off Option
SS 56 – Guarantee of Investment Manager
Guarantee of Investment Manager
SS 57 – Gold and its Trading Parameters in Shari’ah
Gold and its Trading Parameters in Shari’ah
SS 6 – Conversion of a Conventional Bank to an Islamic Bank
Conversion of a Conventional Bank to an Islamic Bank
SS 9: Ijarah and Ijarah Muntahia Bittamleek”
SS 9: Ijarah and Ijarah Muntahia Bittamleek"
— غير مصنف 17
“Illustrative Condensed Interim Financial Statements for Islamic Banks and Similar Institutions”
“Illustrative Condensed Interim Financial Statements for Islamic Banks and Similar Institutions”
“Illustrative Financial Statements for Islamic Banks and Similar Institutions”
“Illustrative Financial Statements for Islamic Banks and Similar Institutions"
Accounting Implications of the impact of COVID-19 pandemic
Accounting Implications of the impact of COVID-19 pandemic
Application of AAOIFI governance, ethics and auditing standards in view of the impact of COVID-19 pandemic
Application of AAOIFI governance, ethics and auditing standards in view of the impact of COVID-19 pandemic
Code of Ethics for Accountants and Auditors of Islamic Financial Institutions
Code of Ethics for Accountants and Auditors of Islamic Financial Institutions
Code of ethics for accountants and auditors of Islamic financial institutions; and
Code of ethics for accountants and auditors of Islamic financial institutions; and
Code of Ethics for the Employees of Islamic Financial Institutions
Code of Ethics for the Employees of Islamic Financial Institutions
Code of ethics for the employees of Islamic financial institutions.
Code of ethics for the employees of Islamic financial institutions.
Concepts of Financial Accounting for Islamic Banks and Financial Institutions
Concepts of Financial Accounting for Islamic Banks and Financial Institutions
Conceptual Framework for Financial Reporting by Islamic Financial Institutions
Conceptual Framework for Financial Reporting by Islamic Financial Institutions
Guidance Note (GN) No. 01 “Communication of key audit matters in the independent auditor’s report”
Guidance Note (GN) No. 01 “Communication of key audit matters in the independent auditor’s report”
Guidance Note on First Time Adoption of AAOIFI Accounting Standards by an Islamic Financial Institution
Guidance Note on First Time Adoption of AAOIFI Accounting Standards by an Islamic Financial Institution
Objectives of Financial Accounting for Islamic Banks and Financial Institutions
Objectives of Financial Accounting for Islamic Banks and Financial Institutions
Off balance sheet considerations for Sukuk issuances
Off balance sheet considerations for Sukuk issuances
SOAA 4 “Auditing Requirements for Assessing Compliance with Shari’ah Principles and Rules”
SOAA 4 “Auditing Requirements for Assessing Compliance with Shari’ah Principles and Rules”
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