{"id":1629,"date":"2026-03-24T09:53:22","date_gmt":"2026-03-24T09:53:22","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-14-investment-funds"},"modified":"2026-05-22T14:18:59","modified_gmt":"2026-05-22T14:18:59","slug":"fas-14-investment-funds","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ar\/standards\/fas-14-investment-funds\/","title":{"rendered":"FAS 14 &#8211; Investment Funds"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>This standard covers the form and content of financial statements of investment vehicles or investment funds,() which are established and managed according to Shari\u2019ah rules and principles. The Standard also covers the accounting rules for the recogn\u2026<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1629","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\/1629","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\/1629\/revisions"}],"predecessor-version":[{"id":2390,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/aaoifi_standard\/1629\/revisions\/2390"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/media?parent=1629"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/standard_category?post=1629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}