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ФАС 36 “Первое применение стандартов финансового учета AAOIFI”

Standard No. ФАС 36
Бухгалтерский учет
Effective: November 30, 2020
ENGLISH
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About This Standard

AAOIFI Financial Accounting Standard (FAS) 36 “First Time Adoption of AAOIFI Financial Accounting Standards” is set out in paragraphs 01-23. 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 (SS) in respect of such products and matters. This standard in particular, shall be read in line with SS 6 “Conversion of a Conventional Bank to an Islamic Bank”.

Standard Outline

  1. Preface
  2. Introduction
  3. Первичное применение стандартов финансовой отчетности AAOIFI
  4. Objective of the standard
  5. Scope
  6. Definitions
  7. Principles applicable on first time adoption or application of AAOIFI FASs
  8. Interim financial reports
  9. Effective date
  10. Appendices
  11. Appendix A: Adoption of the standard
  12. Appendix B: Basis for conclusions
  13. Appendix C: Brief history of the preparation of the standard
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