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ФАС 10 - Истисна'а и параллельная истисна'а

Standard No. ФАС 10
Бухгалтерский учет
Effective: January 1, 1999
ENGLISH
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About This Standard

This standard aims at setting out accounting rules for recognising, measuring and disclosing the transactions of Istisna’a and parallel Istisna’a that are carried out by Islamic banks and financial institutions.() Attached with the standard are details of the juristic bases for the accounting treatments.

Standard Outline

  1. Preface
  2. Statement of the Standard
  3. 1. Scope of the Standard
  4. 2. Accounting Treatment by the Islamic Bank As Al-Sani’ (A Seller)
  5. 3. Accounting Treatment of Istisna’a by the Islamic Bank As Al-Mustasni’ (A Buyer)
  6. 4. Disclosure Requirements
  7. 5. Effective Date
  8. Adoption of the Standard
  9. Appendix (A): Examples of the Application of Some Aspects of the Istisna’a and Parallel Istisna’a Standard
  10. Appendix (B): Brief History of the Preparation of the Standard
  11. Appendix (C): Juristic Rules for Istisna’a and Parallel Istisna’a
  12. Similarities and Differences Between Salam and Istisna’a
  13. Appendix (D): Reasons for the Standard
  14. Appendix (E): Basis for Conclusions
  15. Appendix (F): Definitions
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