{"id":1643,"date":"2026-03-24T09:53:23","date_gmt":"2026-03-24T09:53:23","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-39-financial-reporting-for-zakah"},"modified":"2026-05-22T14:19:00","modified_gmt":"2026-05-22T14:19:00","slug":"fas-39-financial-reporting-for-zakah","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ru\/standards\/fas-39-financial-reporting-for-zakah\/","title":{"rendered":"FAS 39 \u201c\u0424\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0434\u043b\u044f \u0446\u0435\u043b\u0435\u0439 \u0437\u0430\u043a\u044f\u201d"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>AAOIFI Financial Accounting Standard (FAS) 39 \u201cFinancial Reporting for Zakah\u201d is set out in paragraphs 01-18. All the paragraphs have equal authority. This standard should be read in the context of its objective and the Conceptual Framework for Finan\u2026<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1643","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\/1643","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\/1643\/revisions"}],"predecessor-version":[{"id":2403,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1643\/revisions\/2403"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/media?parent=1643"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/standard_category?post=1643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}