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ФАС 37 - Финансовая отчетность учреждений вакфов

Standard No. ФАС 37
Бухгалтерский учет
Effective: January 1, 2022
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About This Standard

Developed with support from Al-Shawi Foundation, and cooperation with Future Investment AAOIFI Financial Accounting Standard (FAS) 37 “Financial Reporting by Waqf Institutions” is set out in paragraphs 01-55. 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. Financial Reporting by Waqf Institutions
  4. Objective of the standard
  5. Scope
  6. Definitions
  7. Core principles and framework
  8. Initial recognition and subsequent measurement of assets and liabilities
  9. Accounting policies and estimates
  10. Specific r equirements of FAS 1 applicable on Waqf institutions
  11. General presentation of financial statements
  12. General disclosures
  13. Effective date
  14. Appendix A: Adoption of the standard
  15. Appendix B: Fundamentals of financial reporting for Waqf institutions
  16. Appendix C: Quantitative disclosures
  17. Appendix D: Basis for conclusions
  18. Appendix E: Brief history of the preparation of the standard
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