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ФАС 31 - Инвестиционное агентство (Аль-Вакала Би Аль-Иститмар)

Standard No. ФАС 31
Бухгалтерский учет
Effective: January 1, 2021
ENGLISH
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About This Standard

AAOIFI Financial Accounting Standard (FAS) 31 “Investment Agency (Al-Wakala Bi Al-Istithmar)” 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. Investment Agency (Al-Wakala Bi Al-Istithmar)
  4. Objective of the standard
  5. Scope
  6. Definitions
  7. Accounting approaches of investment agency for the principal (investor)
  8. Accounting by the principal (investor) under pass-through approach
  9. Accounting by the principal (investor) under Wakala venture approach
  10. Accounting approaches of investment agency for the agent
  11. Other considerations on investment agency arrangements
  12. Effective date
  13. Transitional provisions
  14. Appendices
  15. Appendix A: Adoption of the standard
  16. Appendix B: Basis for conclusions
  17. Appendix C: Brief History of the Preparation of the Standard
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