Вакф в 21 векеВакф в XXI веке

Контекст программы
This workshop is part of the Market-Development Suite, positioning the AAOIFI Centre as a specialist reference on Waqf finance and Islamic social economy. Institutional and regulatory interest in Waqf is growing across OIC member states, creating demand for specialist technical capability.

Why This Programme Matters
Working with Waqf requires an integrated understanding of the Shari’ah framework, governance requirements, and accounting standards that govern it. This workshop addresses all three dimensions systematically, with a focus on practical application and the sustainability challenges facing Waqf institutions in the contemporary environment.

Programme Approach
Delivered in Arabic over two days in a hybrid format. Combines presentations, case studies, illustrative accounting examples, and group discussion.

Day 1: Waqf Governance

• Concept and legal foundations of Waqf and its contemporary institutional forms
• Governance framework for Waqf under relevant AAOIFI standards
• Roles and responsibilities of trustees, managers, and governance bodies
• Shari’ah compliance, oversight mechanisms, and risk considerations
• Illustrative case discussion

Day 2: Accounting, Reporting, and Practical Illustratives

• Accounting principles applicable to Waqf: recognition and measurement
• Presentation and disclosure considerations in line with AAOIFI guidance
• Treatment of income, expenses, Ghalla, and reinvestment of Waqf returns
• Sustainability, capital preservation, and accountability considerations
• Illustrative accounting examples

Progression Pathway
An intermediate-to-advanced specialist workshop. Complements the AAOIFI FAS Refresher and governance-focused programmes.

Note: This programme is delivered in Arabic. All written materials are in Arabic.