{"id":1635,"date":"2026-03-24T09:53:23","date_gmt":"2026-03-24T09:53:23","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-31-investment-agency-al-wakala-bi-al-istithmar"},"modified":"2026-05-22T14:18:59","modified_gmt":"2026-05-22T14:18:59","slug":"fas-31-investment-agency-al-wakala-bi-al-istithmar","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ar\/standards\/fas-31-investment-agency-al-wakala-bi-al-istithmar\/","title":{"rendered":"FAS 31 &#8211; Investment Agency (Al-Wakala Bi Al-Istithmar)"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>AAOIFI Financial Accounting Standard (FAS) 31 \u201cInvestment Agency (Al-Wakala Bi Al-Istithmar)\u201d is set out in paragraphs 01 \u2013 53. All the paragraphs have equal authority. This standard should be read in the context of its objective and the Conceptual F\u2026<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1635","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\/1635","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\/1635\/revisions"}],"predecessor-version":[{"id":2395,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/aaoifi_standard\/1635\/revisions\/2395"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/media?parent=1635"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/standard_category?post=1635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}