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FAS 21 - Раскрытие информации о передаче активов

Standard No. ФАС 21
Бухгалтерский учет
Effective: January 1, 2025
ENGLISH
Отмененный
Все стандарты
This standard has been superseded — it has been replaced by ФАС 47. It is retained here for historical reference only.

About This Standard

The purpose of this standard is to establish the rules that regulate the disclosure of the transfer of assets operations between different investment accounts that are conducted by the Islamic financial institutions (institution/ institutions).()

Standard Outline

  1. Preface
  2. Statement of the Standard
  3. 1. Scope of the Standard
  4. 2. Disclosure Requirements in the Financial Statements
  5. 3. General Disclosure Requirements
  6. 4. Effective Date
  7. Adoption of the Standard
  8. Appendix (A): Brief History of the Preparation of the Standard
  9. Appendix (B): Juristic Rules for Disclosure on Transfer of Assets
  10. Appendix (C): Reasons for the Standard
  11. Appendix (D): Basis for Conclusions
  12. Appendix (E): Definitions
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