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ФАС 35 - Резервы под риски

Standard No. ФАС 35
Бухгалтерский учет
Effective: January 1, 2021
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About This Standard

AAOIFI Financial Accounting Standard (FAS) “Risk Reserves” is set out in paragraphs 01-31. 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. All AAOIFI FASs shall be read in conjunction with the definitions, Shari’ah principles and rules and key considerations provided by AAOIFI Shari’ah standards in respect of such products and matters.

Standard Outline

  1. Preface
  2. Introduction
  3. Обзор
  4. Rationale for issuing this standard
  5. Risk Reserves
  6. Objective of the standard
  7. Scope
  8. Definitions
  9. Frequency of assessment for adequacy of risk reserves
  10. Accounting for risk reserves
  11. Presentation and disclosure
  12. Effective date
  13. Transitional provisions
  14. Amendments to other standards
  15. Appendix A: Adoption of the standard
  16. Appendix B: Basis for conclusions
  17. Appendix C: Application guidance
  18. Appendix D: Brief history of the preparation of the standard
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