FAS 5 – Disclosure of Bases for Profit Allocation Between Owners’ Equity and Investment Accountholders

FAS 49 FAS 49 “Financial Reporting for Institutions Operating in Hyperinflationary Economies”​ Accounting FAS 1 FAS 1 “General Presentation and Disclosures in the Financial Statements” Accounting FAS 36 FAS 36 “First Time Adoption of AAOIFI Financial Accounting Standards” Accounting FAS 16 FAS 16 – Foreign Currency Transactions and Foreign Operations Accounting FAS 44 FAS 44 “Determining Control of Assets and Business” Accounting FAS 14 FAS 14 – Investment Funds Accounting FAS 13 FAS 13 – Disclosure of Bases for Determining and Allocating Surplus or Deficit in Islamic Insurance Companies Accounting FAS 6 FAS 6 – Equity of Investment Accountholders and their Equivalent Accounting