{"id":1646,"date":"2026-03-24T09:53:24","date_gmt":"2026-03-24T09:53:24","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-42-presentation-and-disclosures-in-the-financial-statements-of-takaful-institutions"},"modified":"2026-05-22T14:19:00","modified_gmt":"2026-05-22T14:19:00","slug":"fas-42-presentation-and-disclosures-in-the-financial-statements-of-takaful-institutions","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ru\/standards\/fas-42-presentation-and-disclosures-in-the-financial-statements-of-takaful-institutions\/","title":{"rendered":"FAS 42 \u201c\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0438 \u0440\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u0435 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0443\u0447\u0440\u0435\u0436\u0434\u0435\u043d\u0438\u0439 \u0442\u0430\u043a\u0430\u0444\u0443\u043b\u201d"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>AAOIFI Financial Accounting Standard (FAS) 42 \u201cPresentation and Disclosures in the Financial Statements of Takaful Institutions\u201d is set out in paragraphs 01-15. All the paragraphs have equal authority. This standard should be read in the context of i\u2026<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1646","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\/1646","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\/1646\/revisions"}],"predecessor-version":[{"id":2405,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1646\/revisions\/2405"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/media?parent=1646"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/standard_category?post=1646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}