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FAS 33 - Инвестиции в сукук, акции и аналогичные инструменты

Standard No. ФАС 33
Бухгалтерский учет
Effective: January 1, 2021
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About This Standard

Updated as of 10 November 2022 in line with consequential amendment of FAS 1 “General Presentation and Disclosures in the Financial Statements” [Effective date: 1 January 2024] AAOIFI Financial Accounting Standard (FAS) 33 “Investment in Sukuk, shares and similar instruments” is set out in paragraphs 1-42. All the paragraphs have equal authority. This standard should be read in the context of its objective and the Conceptual Framework for Financial Reporting as endorsed by AAOIFI.

Standard Outline

  1. Preface
  2. Introduction
  3. Investment in Sukuk, shares and similar instruments
  4. Objective of the standard
  5. Scope
  6. Definitions
  7. Classification and initial recognition
  8. Subsequent measurement
  9. Reclassification
  10. Presentation and disclosure requirements
  11. Effective date
  12. Transitional provisions
  13. Amendments to other standards
  14. Appendices
  15. Appendix A: Adoption of the standard
  16. Appendix B: Basis for conclusions
  17. Appendix C: Brief history of the preparation of the standard
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