{"id":1776,"date":"2026-03-24T09:53:37","date_gmt":"2026-03-24T09:53:37","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-27-investment-accounts"},"modified":"2026-05-22T14:19:02","modified_gmt":"2026-05-22T14:19:02","slug":"fas-27-investment-accounts","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ru\/standards\/fas-27-investment-accounts\/","title":{"rendered":"\u0424\u0410\u0421 27 - \u0418\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0441\u0447\u0435\u0442\u0430*"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Investment accounts are a key component of the financial statements of Islamic Financial Institutions. The previous Financial Accounting Standard No. (5): Disclosures of Bases for Profit Allocation Between Owners\u2019 Equity and Investment Accountholders\u2026<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1776","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\/1776","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\/1776\/revisions"}],"predecessor-version":[{"id":2512,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1776\/revisions\/2512"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/media?parent=1776"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/standard_category?post=1776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}