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Стандарт финансового учета (1) Общая презентация и раскрытие информации в финансовой отчетности исламских банков и финансовых учреждений

Standard No. ФАС1
Аудит (ASI)
Effective: December 1, 2008
ENGLISH
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About This Standard

AAOIFI Financial Accounting Standard (FAS) 1 “General Presentation and Disclosures in the Financial Statements” is set out in paragraphs 01-175. 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.

Standard Outline

  1. Preface
  2. Introduction
  3. General Presentation and Disclosures in the Financial Statements
  4. Objective of the standard
  5. Scope
  6. Part 1: Applicable to all institutions
  7. General presentation for all institutions
  8. Presentation and disclosure in primary statements of all institutions
  9. Part 2: Applicable to Islamic banks and similar IFIs
  10. Part 3: Authoritative status and amendments to other AAOIFI FASs
  11. Effective date
  12. Amendments to other standards
  13. Appendix A: Adoption of the standard
  14. Appendix B: Basis for conclusions
  15. Appendix C: Brief history of the preparation of the standard
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