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FAS 46 “Забалансовые активы под управлением”

Standard No. ФАС 46
Бухгалтерский учет
Effective: January 1, 2026
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About This Standard

AAOIFI Financial Accounting Standard (FAS) 46 “Off-Balance-Sheet Assets Under Management” is set out in paragraphs 01-29. All the paragraphs have equal authority. This standard should be read in the context of its objective and the “AAOIFI Conceptual Framework for Financial Reporting”. It shall also be read in conjunction with FAS 44 “Determining Control of Assets and Business” and FAS 45 “Quasi-Equity (Including Investment Accounts). 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 in respect of such products and matters.

Standard Outline

  1. Preface
  2. Introduction
  3. Off-Balance-Sheet Assets Under Management
  4. Objective of the standard
  5. Scope
  6. Definitions
  7. Criteria for characterisation as off-balance-sheet assets under management
  8. Recognition, measurement and derecognition
  9. Presentation and disclosures
  10. Effective date
  11. Amendments to other standards
  12. Appendices
  13. Appendix A: Adoption of the standard
  14. Appendix B: Illustrative statement of changes in off-balance-sheet assets under management
  15. Appendix C: Basis for conclusions
  16. Appendix D: Brief history of the preparation of the standard
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