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FAS 14 – Investment Funds

Standard No. FAS 14
Accounting
Effective: May 21, 2000
ENGLISH
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About This Standard

This standard covers the form and content of financial statements of investment vehicles or investment funds,() which are established and managed according to Shari’ah rules and principles. The Standard also covers the accounting rules for the recognition, measurement and presentation of the assets, liabilities, revenues and expenses of these Funds in their financial statements, and the related disclosures.

Standard Outline

  1. Preface
  2. Statement of the Standard
  3. 1. Scope of the Standard
  4. 2. General Provisions
  5. 3. Statement of Net Assets
  6. 4. Statement of Portfolio Investments, Receivables and Financing
  7. 5. Statement of Operations
  8. 6. Statement of Changes in Net Assets or Statement of Cash Flows
  9. 7. Statement of Financial Highlights
  10. 8. Disclosure in the Notes to the Financial Statements
  11. 9. Real Estate Funds or Real Estate Assets in Other Funds
  12. 10. Effective Date
  13. Adoption of the Standard
  14. Appendix (A): Brief History of the Preparation of the Standard
  15. Appendix (B): Juristic Rules for Investment Funds
  16. Appendix (C): Reasons for the Standard
  17. Appendix (D): Basis for Conclusions
  18. Appendix (E): Definitions
  19. Appendix (F): Example of the Financial Statements and Disclosures Therein
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