{"id":1628,"date":"2026-03-24T09:53:22","date_gmt":"2026-03-24T09:53:22","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-10-istisnaa-and-parallel-istisnaa"},"modified":"2026-05-22T14:18:59","modified_gmt":"2026-05-22T14:18:59","slug":"fas-10-istisnaa-and-parallel-istisnaa","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ar\/standards\/fas-10-istisnaa-and-parallel-istisnaa\/","title":{"rendered":"FAS 10 &#8211; Istisna\u2019a and Parallel Istisna\u2019a"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>This standard aims at setting out accounting rules for recognising, measuring and disclosing the transactions of Istisna\u2019a and parallel Istisna\u2019a that are carried out by Islamic banks and financial institutions.() Attached with the standard are detai\u2026<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1628","aaoifi_standard","type-aaoifi_standard","status-publish","hentry","standard_category-accounting-fas"],"_links":{"self":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/aaoifi_standard\/1628","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/aaoifi_standard"}],"about":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/types\/aaoifi_standard"}],"version-history":[{"count":1,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/aaoifi_standard\/1628\/revisions"}],"predecessor-version":[{"id":2023,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/aaoifi_standard\/1628\/revisions\/2023"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/media?parent=1628"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/standard_category?post=1628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}