{"id":1637,"date":"2026-03-24T09:53:23","date_gmt":"2026-03-24T09:53:23","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-33-investments-in-sukuk-shares-and-similar-instruments"},"modified":"2026-05-22T14:19:00","modified_gmt":"2026-05-22T14:19:00","slug":"fas-33-investments-in-sukuk-shares-and-similar-instruments","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ar\/standards\/fas-33-investments-in-sukuk-shares-and-similar-instruments\/","title":{"rendered":"FAS 33 &#8211; Investments in Sukuk, Shares and Similar Instruments"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Updated as of 10 November 2022 in line with consequential amendment of FAS 1 \u201cGeneral Presentation and Disclosures in the Financial Statements\u201d [Effective date: 1 January 2024] AAOIFI Financial Accounting Standard (FAS) 33 \u201cInvestment in Sukuk, share\u2026<\/p>\n","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1637","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\/1637","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\/1637\/revisions"}],"predecessor-version":[{"id":2397,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/aaoifi_standard\/1637\/revisions\/2397"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/media?parent=1637"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/standard_category?post=1637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}