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FAS 34 - Финансовая отчетность для держателей сукук

Standard No. ФАС 34
Бухгалтерский учет
Effective: January 1, 2021
ENGLISH
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About This Standard

AAOIFI Financial Accounting Standard (FAS) 34 “Financial Reporting for Sukuk-holders” is set out in paragraphs 1-21. 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 FAS 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. Обзор
  4. Financial Reporting for Sukuk-holders
  5. Objective of the standard
  6. Scope
  7. Definitions
  8. Financial reporting responsibility
  9. Classification of Sukuk for the purpose of financial reporting to Sukuk-holders
  10. Accounting treatment and financial reporting for business Sukuk
  11. Accounting treatment and financial reporting for non-business Sukuk
  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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