{"id":1775,"date":"2026-03-24T09:53:37","date_gmt":"2026-03-24T09:53:37","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-21-disclosure-on-transfer-of-assets"},"modified":"2026-05-22T14:19:02","modified_gmt":"2026-05-22T14:19:02","slug":"fas-21-disclosure-on-transfer-of-assets","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ru\/standards\/fas-21-disclosure-on-transfer-of-assets\/","title":{"rendered":"FAS 21 - \u0420\u0430\u0441\u043a\u0440\u044b\u0442\u0438\u0435 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u043e \u043f\u0435\u0440\u0435\u0434\u0430\u0447\u0435 \u0430\u043a\u0442\u0438\u0432\u043e\u0432"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The purpose of this standard is to establish the rules that regulate the disclosure of the transfer of assets operations between different investment accounts that are conducted by the Islamic financial institutions (institution\/ institutions).()<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1775","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\/1775","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\/1775\/revisions"}],"predecessor-version":[{"id":2029,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1775\/revisions\/2029"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/media?parent=1775"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/standard_category?post=1775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}