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FAS 47 “Передача активов между инвестиционными пулами”

Standard No. ФАС 47
Бухгалтерский учет
Effective: January 1, 2026
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About This Standard

AAOIFI Financial Accounting Standard (FAS) 47 “Transfer of Assets Between Investment Pools” is set out in paragraphs 01-12. All the paragraphs have equal authority. This standard should be read in the context of its objective and “AAOIFI Conceptual Framework for Financial Reporting”. All AAOIFI FASs shall be read in conjunction with the definitions, Shari’ah principles and rules and the key considerations provided by AAOIFI Shari’ah Standards in respect of such products and matters.

Standard Outline

  1. Preface
  2. Introduction
  3. Transfer of Assets Between Investment Pools
  4. Objective of the standard
  5. Scope
  6. Definitions
  7. Adoption and consistent application of accounting policy(ies)
  8. Presentation and disclosure
  9. Effective date
  10. Amendments to other standards
  11. Appendices
  12. Appendix A: Adoption of the standard
  13. Appendix B: Basis for conclusions
  14. Appendix C: Brief history of the preparation of the standard
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