{"id":149,"date":"2026-01-07T22:38:58","date_gmt":"2026-01-07T22:38:58","guid":{"rendered":"http:\/\/localhost:8000\/hello-world-1\/"},"modified":"2026-01-12T01:54:43","modified_gmt":"2026-01-12T01:54:43","slug":"hello-world-1","status":"publish","type":"post","link":"https:\/\/cis.aaoifi.com\/ar\/hello-world-1\/","title":{"rendered":"\u0645\u0631\u062d\u0628\u064b\u0627 \u0628\u0627\u0644\u0639\u0627\u0644\u0645 1\u0623\u0635\u062f\u0631\u062a \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062b\u0644\u0627\u062b\u0629 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0627\u0644\u064a\u0629 \u0648\u0647\u064a \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 45 \u201c\u0634\u0628\u0647 \u0627\u0644\u0623\u0633\u0647\u0645 (\u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631)\u060c \u0648\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 46 \u201d\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062f\u0627\u0631\u0629 \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u201c \u0648\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 47 \u201d\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0628\u064a\u0646 \u0645\u062c\u0645\u0639\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u201c \u0631\u0633\u0645\u064a\u064b\u0627 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629\u0645\u0631\u062d\u0628\u064b\u0627 \u0628\u0627\u0644\u0639\u0627\u0644\u0645 1"},"content":{"rendered":"<p>AAOIFI\u2019s Accounting Board (AAB) Translation Committee has finalised and approved for issuance the Arabic version of Financial Accounting Standard (FAS) 45 \u201cQuasi-Equity (Including Investment Accounts)\u201d, FAS 46 \u201cOff-Balance-Sheet Assets Under Management\u201d and FAS 47 \u201cTransfer of Assets Between Investment Pools\u201d. The English version of these standards was issued in December 2023.<\/p>\n<p>FAS 45 prescribes the principles of financial reporting related to the participatory investment instruments (including investment accounts) in which an Islamic financial institution controls the underlying assets, on behalf of the stakeholders other than owners\u2019 equity. Such instruments normally qualify for reporting on-balance-sheet as quasi-equity. The standard also provides the overall criteria for on -balance -sheet accounting for participatory investment instrument, as well as, recognition, derecognition, measurement, presentation and disclosure for quasi- equity and similar instruments.<\/p>\n<p>FAS 46 prescribes the requirements for the recognition, derecognition, measurement, selection, and adoption of accounting policies related to off-balance-sheet assets under management. It also addresses key financial reporting aspects, including impairment and onerous commitments. In addition, the standard sets out presentation and disclosure requirements, aligned with FAS 1 \u201cGeneral Presentation and Disclosures in the Financial Statements\u201d. It also improves upon and brings in one place the requirements related to financial reporting of off-balance-sheet assets under management.<\/p>\n<p>FAS 45 and FAS 46 supersede the earlier FAS 27 \u201cInvestment Accounts\u201d.<\/p>\n<p>FAS 47 prescribes the financial reporting principles and disclosure requirements applicable to all transfers of assets between investment pools related to owner\u2019s equity, quasi-equity and off-balance-sheet assets under management of an institution. It requires adoption and consistent application of accounting policies for such transfers in line with Shari\u2019ah principles and rules and describes general disclosure requirements in this respect. This standard supersedes FAS 21 \u201cDisclosure of Transfer of Assets\u201d.<\/p>\n<p>The three financial accounting standards are effective for the financial periods beginning on or after 01 January 2026.<\/p>","protected":false},"excerpt":{"rendered":"<p>AAOIFI\u2019s Accounting Board (AAB) Translation Committee has finalised and approved for issuance the Arabic version of Financial Accounting Standard (FAS) 45 \u201cQuasi-Equity (Including Investment Accounts)\u201d, FAS 46 \u201cOff-Balance-Sheet Assets Under Management\u201d and FAS 47 \u201cTransfer of Assets Between Investment Pools\u201d. The English version of these standards was issued in December 2023. FAS 45 prescribes the [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":524,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28,1],"tags":[],"class_list":["post-149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pn","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/posts\/149","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/comments?post=149"}],"version-history":[{"count":2,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/posts\/149\/revisions"}],"predecessor-version":[{"id":530,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/posts\/149\/revisions\/530"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/media\/524"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/media?parent=149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/categories?post=149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ar\/wp-json\/wp\/v2\/tags?post=149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}