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FAS 44 “Determining Control of Assets and Business”

Standard No. FAS 44
Accounting
Effective: January 1, 2024
ENGLISH
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About This Standard

AAOIFI Financial Accounting Standard (FAS) 44 “Determining Control of Assets and Business” is set out in paragraphs 01-28. All the paragraphs have equal authority. This standard should be read in the context of its objective and the “AAOIFI Conceptual Framework for Financial Reporting”. All AAOIFI FASs shall be read in conjunction with the definitions, Shari’ah principles and rules the key considerations provided by AAOIFI Shari’ah Standards in respect of such products and matters.

Standard Outline

  1. Preface
  2. Introduction
  3. Determining Control of Assets and Business
  4. Objective of the standard
  5. Scope
  6. Definitions
  7. Control of assets and business
  8. Effective date
  9. Amendments to other standards
  10. Appendices
  11. Appendix A: Adoption of the standard
  12. Appendix B: Basis for conclusions
  13. Appendix C: Brief history of the preparation of the standard
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