{"id":1644,"date":"2026-03-24T09:53:24","date_gmt":"2026-03-24T09:53:24","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-40-financial-reporting-for-islamic-finance-windows"},"modified":"2026-05-22T14:19:00","modified_gmt":"2026-05-22T14:19:00","slug":"fas-40-financial-reporting-for-islamic-finance-windows","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ru\/standards\/fas-40-financial-reporting-for-islamic-finance-windows\/","title":{"rendered":"FAS 40 \u201c\u0424\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0434\u043b\u044f \u0438\u0441\u043b\u0430\u043c\u0441\u043a\u0438\u0445 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u043e\u043a\u043e\u043d\u201d"},"content":{"rendered":"<p>Issued by: AAOIFI Accounting Board (AAB). Supercdes FAS 18 \u201cFinancial Reporting for Islamic Financial Services Offered by Conventional Financial Institutions\u201d<\/p>","protected":false},"excerpt":{"rendered":"<p>AAOIFI Financial Accounting Standard (FAS) 40 \u201cFinancial Reporting for Islamic Finance Windows\u201d is set out in paragraphs 01-13. All the paragraphs have equal authority. This standard should be read in the context of its objective and the Conceptual F\u2026<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1644","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\/1644","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\/1644\/revisions"}],"predecessor-version":[{"id":2404,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1644\/revisions\/2404"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/media?parent=1644"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/standard_category?post=1644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}