Главная › Стандарты › Бухгалтерский учет

ФАС 3 - Финансирование мудараба

Standard No. ФАС 3
Бухгалтерский учет
Effective: January 1, 1996
ENGLISH
Все стандарты

About This Standard

This standard aims at setting out accounting rules for recognising, measuring and disclosing the transactions of Mudaraba financing that are carried out by Islamic banks and financial institutions.() The standard also provides details of the juristic principles on which the development of the proposed accounting treatment is based. It also highlights the different accounting alternatives which have been considered and the justifications for the alternative chosen for the accounting treatments of Mudaraba financing.

Standard Outline

  1. Preface
  2. Statement of the Standard
  3. 1. Scope of the Standard
  4. 2. Accounting Treatment of Mudaraba Financing
  5. 3. Effective Date
  6. Adoption of the Standard
  7. Appendix (A): Brief History of the Preparation of the Standard
  8. Appendix (B) Juristic Rules for Mudaraba Financing Transactions
  9. Appendix (C): Reasons for the Standard
  10. Appendix (D): Basis for Conclusions
  11. Appendix (E): Definitions
Share
Back to All Standards