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FAS 42 “Представление и раскрытие информации в финансовой отчетности учреждений такафул”

Standard No. ФАС 42
Бухгалтерский учет
Effective: January 1, 2025
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About This Standard

AAOIFI Financial Accounting Standard (FAS) 42 “Presentation and Disclosures in the Financial Statements of Takaful Institutions” is set out in paragraphs 01-15. All the paragraphs have equal authority. This standard should be read in the context of its objective and the AAOIFI Conceptual Framework for Financial Reporting as endorsed by AAOIFI. This standard shall be read in conjunction with the requirements of “Part 1: Applicable on all institutions” of FAS 1 “General Presentation and Disclosures in the Financial Statements” and FAS 43 “Accounting for Takaful: Recognition and Measurement”. 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 (SSs). This standard shall be read particularly in conjunction with SS 26 “Islamic Insurance” and SS 41 “Islamic Reinsurance”.

Standard Outline

  1. Preface
  2. Introduction
  3. Обзор
  4. Presentation and Disclosures in the Financial Statements of Takaful Institutions
  5. Objective of the standard
  6. Scope
  7. Definitions
  8. Structure of Takaful
  9. Presentation and disclosures in the financial statements
  10. Effective date
  11. Transitional provisions
  12. Amendments to other standards
  13. Appendix A: Adoption of the standard
  14. Appendix B: Minimum components of the financial statements of a Takaful institution
  15. Appendix C: Basis for conclusions
  16. Appendix D: Brief history of the preparation of the standard
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