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FAS 24 – Investments in Associates

Standard No. FAS 24
Accounting
Effective: April 2, 2009
ENGLISH
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About This Standard

This standard sets out the accounting principles for recognising, measuring, presenting and disclosing the investments in associate entities made by an Islamic financial institutions (IFI)() and/or made by entities under its control.

Standard Outline

  1. Preface
  2. Statement of the Standard
  3. 1. Scope of the Standard
  4. 2. Definitions
  5. 3. Determination of an Associate
  6. 4. Accounting Treatment for Investments in an Associate Entity
  7. 5. Disclosure Requirements
  8. 6. Effective Date
  9. Adoption of the Standard
  10. Appendix (A): Brief History of the Preparation of the Standard
  11. Appendix (B): Reasons for the Standard
  12. Appendix (C): Basis for Conclusions
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