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FAS 13 – Disclosure of Bases for Determining and Allocating Surplus or Deficit in Islamic Insurance Companies

Standard No. FAS 13
Accounting
Effective: May 21, 2000
ENGLISH
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About This Standard

The purpose of this standard is to establish the rules that regulate the disclosure of bases for determining and allocating surplus or deficit in Islamic insurance companies() in order to present reliable and relevant information to assist users of financial statements in their economic decision making. This standard is applicable to all financial statements prepared by the companies in order to meet the common information needs of the main users of such statements. The standard is applicable to all companies regardless of their legal forms, countries of incorporation or sizes.

Standard Outline

  1. Preface
  2. Statement of the Standard
  3. 1. Scope of the Standard
  4. 2. Disclosure of Significant Accounting Policies
  5. 3. General Disclosure in the Notes to the Financial Statements
  6. 4. General Disclosure Requirements
  7. 5. Effective Date
  8. Adoption of the Standard
  9. Appendix (A): Brief History of the Preparation of the Standard
  10. Appendix (B): Juristic Rules for Disclosure of Bases for Determining and Allocating Surplus or Deficit in Islamic Insurance Companies
  11. Appendix (C): Reasons for the Standard
  12. Appendix (D): Basis for Conclusions
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