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FAS 12 - Общее представление и раскрытие информации в финансовой отчетности исламских страховых компаний

Standard No. ФАС 12
Бухгалтерский учет
Effective: January 1, 2000
ENGLISH
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About This Standard

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’ah and in accounting, to seek the most appropriate means through which accounting standards could be developed and implemented in order to present adequate, reliable, and relevant information to users of the financial statements of such organization. The presentation of such information is critical to the economic decision making process by parties who deal with the companies and would also have a significant effect on the distribution of economic resources for the benefit of society.

Standard Outline

  1. Preface
  2. Statement of the Standard
  3. 1. Scope of the Standard
  4. 2. General Provisions
  5. 3. General Disclosures in the Financial Statements
  6. 4. Presentation and Disclosure in Each Statement
  7. 5. Treatment of Changes in Accounting Policies
  8. 6. Treatment of Changes in Accounting Estimates
  9. 7. Treatment of a Correction of an Error in Prior Period Financial Statements
  10. 8. Effective Date
  11. Adoption of the standard
  12. Appendix (A): Brief History of the Preparation of the Standard
  13. Appendix (B): Juristic Rules for General Presentation and Disclosure in the Financial Statements of Islamic Insurance Companies
  14. Appendix (C): Reasons for the Standard
  15. Appendix (D): Basis for Conclusions
  16. Appendix (E): Definitions
  17. Appendix (F): Example of Financial Statements and Disclosures Therein
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