{"id":1781,"date":"2026-03-24T09:53:38","date_gmt":"2026-03-24T09:53:38","guid":{"rendered":"https:\/\/cis.aaoifi.com\/page\/standards\/fas-12-general-presentation-and-disclosure-in-the-financial-statements-of-islamic-insurance-companies"},"modified":"2026-05-22T14:19:02","modified_gmt":"2026-05-22T14:19:02","slug":"fas-12-general-presentation-and-disclosure-in-the-financial-statements-of-islamic-insurance-companies","status":"publish","type":"aaoifi_standard","link":"https:\/\/cis.aaoifi.com\/ru\/standards\/fas-12-general-presentation-and-disclosure-in-the-financial-statements-of-islamic-insurance-companies\/","title":{"rendered":"FAS 12 - \u041e\u0431\u0449\u0435\u0435 \u043f\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 \u0438\u0441\u043b\u0430\u043c\u0441\u043a\u0438\u0445 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The emergence of Islamic insurance companies() as relatively new organizations and the great challenge they face to successfully serve the societies in which they operate, have led them, together with specialists in Shari\u2019ah and in accounting, to see\u2026<\/p>","protected":false},"template":"","meta":{"footnotes":""},"standard_category":[17],"class_list":["post-1781","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\/1781","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\/1781\/revisions"}],"predecessor-version":[{"id":2025,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/aaoifi_standard\/1781\/revisions\/2025"}],"wp:attachment":[{"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/media?parent=1781"}],"wp:term":[{"taxonomy":"standard_category","embeddable":true,"href":"https:\/\/cis.aaoifi.com\/ru\/wp-json\/wp\/v2\/standard_category?post=1781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}