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FAS 39 “Финансовая отчетность для целей закя”

Standard No. ФАС 39
Бухгалтерский учет
Effective: January 1, 2023
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About This Standard

AAOIFI Financial Accounting Standard (FAS) 39 “Financial Reporting for Zakah” is set out in paragraphs 01-18. 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 shall be read particularly in conjunction with SS 35 “Zakah”.

Standard Outline

  1. Preface
  2. Introduction
  3. Financial Reporting for Zakah
  4. Objective of the standard
  5. Scope
  6. Definitions
  7. Institutions obliged to pay Zakah
  8. Institutions not obliged to pay Zakah
  9. Presentation and disclosure requirements
  10. Effective date
  11. Appendix A: Adoption of the standard
  12. Appendix B(i): Illustrative disclosure of calculation and attribution of Zakah
  13. Appendix B(ii): Illustrative disclosure of calculation and attribution of Zakah
  14. Appendix C: Illustrative disclosure for sources and application of Zakah
  15. Appendix D: Basis for conclusions
  16. Appendix E: Brief history of the preparation of the standard
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