{"id":1640,"date":"2026-03-24T09:53:23","date_gmt":"2026-03-24T09:53:23","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-36-first-time-adoption-of-aaoifi-financial-accounting-standards"},"modified":"2026-05-22T14:19:00","modified_gmt":"2026-05-22T14:19:00","slug":"fas-36-first-time-adoption-of-aaoifi-financial-accounting-standards","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ru\/standards\/fas-36-first-time-adoption-of-aaoifi-financial-accounting-standards\/","title":{"rendered":"\u0424\u0410\u0421 36 \u201c\u041f\u0435\u0440\u0432\u043e\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043e\u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 AAOIFI\u201d"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>AAOIFI Financial Accounting Standard (FAS) 36 \u201cFirst Time Adoption of AAOIFI Financial Accounting Standards\u201d is set out in paragraphs 01-23. All the paragraphs have equal authority. This standard should be read in the context of its objective and the\u2026<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1640","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\/1640","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\/1640\/revisions"}],"predecessor-version":[{"id":2400,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1640\/revisions\/2400"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/media?parent=1640"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/standard_category?post=1640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}