{"id":1651,"date":"2026-03-24T09:53:24","date_gmt":"2026-03-24T09:53:24","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-47-transfer-of-assets-between-investment-pools"},"modified":"2026-05-22T14:19:00","modified_gmt":"2026-05-22T14:19:00","slug":"fas-47-transfer-of-assets-between-investment-pools","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ru\/standards\/fas-47-transfer-of-assets-between-investment-pools\/","title":{"rendered":"FAS 47 \u201c\u041f\u0435\u0440\u0435\u0434\u0430\u0447\u0430 \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u043c\u0435\u0436\u0434\u0443 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u044b\u043c\u0438 \u043f\u0443\u043b\u0430\u043c\u0438\u201d"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>AAOIFI Financial Accounting Standard (FAS) 47 \u201cTransfer of Assets Between Investment Pools\u201d is set out in paragraphs 01-12. All the paragraphs have equal authority. This standard should be read in the context of its objective and \u201cAAOIFI Conceptual F\u2026<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1651","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\/1651","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\/1651\/revisions"}],"predecessor-version":[{"id":2410,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1651\/revisions\/2410"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/media?parent=1651"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/standard_category?post=1651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}