{"id":1781,"date":"2026-03-24T09:53:38","date_gmt":"2026-03-24T09:53:38","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-12-general-presentation-and-disclosure-in-the-financial-statements-of-islamic-insurance-companies"},"modified":"2026-05-22T14:19:02","modified_gmt":"2026-05-22T14:19:02","slug":"fas-12-general-presentation-and-disclosure-in-the-financial-statements-of-islamic-insurance-companies","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ar\/standards\/fas-12-general-presentation-and-disclosure-in-the-financial-statements-of-islamic-insurance-companies\/","title":{"rendered":"FAS 12 &#8211; General Presentation and Disclosure in the Financial Statements of Islamic Insurance Companies"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The emergence of Islamic insurance companies() as relatively new organizations and the great challenge they face to successfully serve the societies in which they operate, have led them, together with specialists in Shari\u2019ah and in accounting, to see\u2026<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1781","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\/1781","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\/1781\/revisions"}],"predecessor-version":[{"id":2025,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/aaoifi_standard\/1781\/revisions\/2025"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/media?parent=1781"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/standard_category?post=1781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}