{"id":1637,"date":"2026-03-24T09:53:23","date_gmt":"2026-03-24T09:53:23","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-33-investments-in-sukuk-shares-and-similar-instruments"},"modified":"2026-05-22T14:19:00","modified_gmt":"2026-05-22T14:19:00","slug":"fas-33-investments-in-sukuk-shares-and-similar-instruments","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ru\/standards\/fas-33-investments-in-sukuk-shares-and-similar-instruments\/","title":{"rendered":"FAS 33 - \u0418\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438 \u0432 \u0441\u0443\u043a\u0443\u043a, \u0430\u043a\u0446\u0438\u0438 \u0438 \u0430\u043d\u0430\u043b\u043e\u0433\u0438\u0447\u043d\u044b\u0435 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u044b"},"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) 33 \u201cInvestment in Sukuk, share\u2026<\/p>\n","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1637","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\/1637","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\/1637\/revisions"}],"predecessor-version":[{"id":2397,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1637\/revisions\/2397"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/media?parent=1637"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/standard_category?post=1637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}