{"id":1634,"date":"2026-03-24T09:53:22","date_gmt":"2026-03-24T09:53:22","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-30-impairment-credit-losses-and-onerous-commitments"},"modified":"2026-05-22T14:18:59","modified_gmt":"2026-05-22T14:18:59","slug":"fas-30-impairment-credit-losses-and-onerous-commitments","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ru\/standards\/fas-30-impairment-credit-losses-and-onerous-commitments\/","title":{"rendered":"\u0424\u0410\u0421 30 - \u041e\u0431\u0435\u0441\u0446\u0435\u043d\u0435\u043d\u0438\u0435, \u043a\u0440\u0435\u0434\u0438\u0442\u043d\u044b\u0435 \u0443\u0431\u044b\u0442\u043a\u0438 \u0438 \u043e\u0431\u0440\u0435\u043c\u0435\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Updated as of 10 November 2022 in line with consequential amendment of FAS 1 \u201cGeneral Presentation and Disclosures in the Financial Statements\u201d [Effective date: 1 January 2024] AAOIFI Financial Accounting Standard (FAS) 30 \u201cImpairment,\u00a0Credit\u00a0Losses \u2026<\/p>\n","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1634","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\/1634","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\/1634\/revisions"}],"predecessor-version":[{"id":2394,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1634\/revisions\/2394"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/media?parent=1634"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/standard_category?post=1634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}