AAOIFI Conceptual Framework for Financial Reporting

FAS 48 FAS 48 “Promotional Gifts and Prizes”​ Accounting FAS 35 FAS 35 – Risk Reserves Accounting FAS 41 FAS 41 “Interim Financial Reporting” Accounting FAS 22 FAS 22 – Segment Reporting Accounting FAS 30 FAS 30 – Impairment, Credit Losses and Onerous Commitments Accounting FAS 2 FAS 2 – Murabaha and Murabaha to the Purchase Orderer Accounting FAS 12 FAS 12 – General Presentation and Disclosure in the Financial Statements of Islamic Insurance Companies Accounting FAS 47 FAS 47 “Transfer of Assets Between Investment Pools” Accounting