{"id":1650,"date":"2026-03-24T09:53:24","date_gmt":"2026-03-24T09:53:24","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-46-off-balance-sheet-assets-under-management"},"modified":"2026-05-22T14:19:00","modified_gmt":"2026-05-22T14:19:00","slug":"fas-46-off-balance-sheet-assets-under-management","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ru\/standards\/fas-46-off-balance-sheet-assets-under-management\/","title":{"rendered":"FAS 46 \u201c\u0417\u0430\u0431\u0430\u043b\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u0430\u043a\u0442\u0438\u0432\u044b \u043f\u043e\u0434 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435\u043c\u201d"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>AAOIFI Financial Accounting Standard (FAS) 46 \u201cOff-Balance-Sheet Assets Under Management\u201d is set out in paragraphs 01-29. All the paragraphs have equal authority. This standard should be read in the context of its objective and the \u201cAAOIFI Conceptual\u2026<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1650","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\/1650","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\/1650\/revisions"}],"predecessor-version":[{"id":2409,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1650\/revisions\/2409"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/media?parent=1650"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/standard_category?post=1650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}