{"id":1641,"date":"2026-03-24T09:53:23","date_gmt":"2026-03-24T09:53:23","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-37-financial-reporting-by-waqf-institutions"},"modified":"2026-05-22T14:19:00","modified_gmt":"2026-05-22T14:19:00","slug":"fas-37-financial-reporting-by-waqf-institutions","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ar\/standards\/fas-37-financial-reporting-by-waqf-institutions\/","title":{"rendered":"FAS 37 &#8211; Financial Reporting by Waqf Institutions"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Developed with support from Al-Shawi Foundation,<br \/>\nand cooperation with Future Investment AAOIFI Financial Accounting Standard (FAS) 37 \u201cFinancial Reporting by Waqf Institutions\u201d is set out in paragraphs 01-55. All the paragraphs have equal authority.\u2026<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1641","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\/1641","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\/1641\/revisions"}],"predecessor-version":[{"id":2401,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/aaoifi_standard\/1641\/revisions\/2401"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/media?parent=1641"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/standard_category?post=1641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}