{"id":1782,"date":"2026-03-24T09:53:38","date_gmt":"2026-03-24T09:53:38","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-13-disclosure-of-bases-for-determining-and-allocating-surplus-or-deficit-in-islamic-insurance-companies"},"modified":"2026-05-22T14:19:02","modified_gmt":"2026-05-22T14:19:02","slug":"fas-13-disclosure-of-bases-for-determining-and-allocating-surplus-or-deficit-in-islamic-insurance-companies","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ar\/standards\/fas-13-disclosure-of-bases-for-determining-and-allocating-surplus-or-deficit-in-islamic-insurance-companies\/","title":{"rendered":"FAS 13 &#8211; Disclosure of Bases for Determining and Allocating Surplus or Deficit in Islamic Insurance Companies"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The purpose of this standard is to establish the rules that regulate the disclosure of bases for determining and allocating surplus or deficit in Islamic insurance companies() in order to present reliable and relevant information to assist users of f\u2026<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1782","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\/1782","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\/1782\/revisions"}],"predecessor-version":[{"id":2515,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/aaoifi_standard\/1782\/revisions\/2515"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/media?parent=1782"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/standard_category?post=1782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}