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FAS 19 - Взносы в исламские страховые компании

Standard No. ФАС 19
Бухгалтерский учет
Effective: June 3, 2003
ENGLISH
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About This Standard

This standard aims to set out the accounting rules for recognising, measuring, presenting and disclosing the contributions made on the basis of donation by the policyholders relating to general insurance (property and casualty insurance) and/or the portion of contributions donated by the policyholders relating to insurance on persons (Takaful) in Islamic insurance companies (company/companies).()

Standard Outline

  1. Preface
  2. Statement of the Standard
  3. 1. Scope of the Standard
  4. 2. Recognition of Contributions
  5. 3. Measurement of Contributions
  6. 4. Presentation in the Financial Statements
  7. 5. Disclosure in the Notes to the Financial Statements
  8. 6. General Disclosure Requirements
  9. 7. Effective Date
  10. Adoption of the Standard
  11. Appendix (A): Brief History of the Preparation of the Standard
  12. Appendix (B): Juristic Rules for Contributions in Islamic Insurance Companies
  13. Appendix (C): Reasons for the Standard
  14. Appendix (D): Basis for Conclusions
  15. Appendix (E): Definitions
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