{"id":1631,"date":"2026-03-24T09:53:22","date_gmt":"2026-03-24T09:53:22","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-24-investments-in-associates"},"modified":"2026-05-22T14:18:59","modified_gmt":"2026-05-22T14:18:59","slug":"fas-24-investments-in-associates","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ru\/standards\/fas-24-investments-in-associates\/","title":{"rendered":"FAS 24 - \u0418\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438 \u0432 \u0430\u0441\u0441\u043e\u0446\u0438\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>This standard sets out the accounting principles for recognising, measuring, presenting and disclosing the investments in associate entities made by an Islamic financial institutions (IFI)()  and\/or made by entities under its control.<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1631","aaoifi_standard","type-aaoifi_standard","status-publish","hentry","standard_category-accounting-fas"],"_links":{"self":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1631","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard"}],"about":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/types\/aaoifi_standard"}],"version-history":[{"count":1,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1631\/revisions"}],"predecessor-version":[{"id":2392,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1631\/revisions\/2392"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/media?parent=1631"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/standard_category?post=1631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}