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ФСБУ 28 - Мурабаха и прочие продажи с отсрочкой платежа

Standard No. ФАС 28
Бухгалтерский учет
Effective: January 1, 2019
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About This Standard

AAOIFI Financial Accounting Standard (FAS) 28 “Murabaha and Other Deferred Payment Sales” is set out in paragraphs 01 – 53. All the paragraphs have equal authority. This standard should be read in the context of its objective and the Conceptual Framework for Financial Reporting as endorsed by AAOIFI. All AAOIFI FASs shall be read in conjunction with the definitions, Shari’ah principles and rules and key considerations provided by AAOIFI Shari’ah standards (SS) in respect of such products and matters.

Standard Outline

  1. Preface
  2. Introduction
  3. Murabaha and Other Deferred Payment Sales
  4. Objective of the standard
  5. Scope
  6. Definitions
  7. Murabaha and other deferred payment sales in the financial statements of the seller
  8. Murabaha and other deferred payment sales in the financial statements of the buyer
  9. Effective date
  10. Transitional provisions
  11. Amendments to other standards
  12. Appendices
  13. Appendix A: Adoption of the Standard
  14. Appendix B: Basis for conclusions
  15. Appendix C: Brief History of the Preparation of the Standard
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